washington apple inc u.s. multinationals face new curb tax loopholes rule impose washington thursday part scramble among governments worldwide bolster corporate tax base act shortly european union grab billions dollars back tax apple u.s. treasury say tighten restrictions company use foreign tax credit reduce owe u.s. tax close another tax loophole contribute erosion tax base treasury assistant secretary tax policy mark mazur say statement fight multinational tax revenues escalate aug. 30 eu rule ireland give improper state aid apple form deal low tax eu order apple pay ireland 13 billion euros 14.6 billion back tax prompt u.s. treasury secretary jack lew express concern eu rule could undermine u.s. tax base analysts speculate whether apple would able cut u.s. tax bill claim foreign tax credit extra tax bill ireland normal circumstances u.s. company reduce tax owe u.s. government value tax credit claim tax pay abroad foreign profit u.s. tax due profit bring unite state repatriate new rule prevent company face back tax bill split strategy allow company bring foreign tax credit unite state without repatriate income derive apple comment treasury tax notice technology giant u.s. company crosshairs eu state aid investigations starbucks corp order pay 30 million euros 33 million dutch state amazon.com inc mcdonald corp investigation eu executive arm new rule likely ratchet transatlantic tensions corporate tax eliminate one strategy u.s. company use cushion blow increasingly aggressive eu tax collection efforts tax notice specifically cite european union state aid investigations risk u.s. revenues treasury comment whether notice would impact apple directly spokesperson say notice apply company require foreign government pay additional tax include hit state-aid case u.s. tax avoidance clampdown potential headache apple