Free Materials For ESL Teachers and Learners

English Newsroom

Learn English through news articles - complete lesson plans, including articles, listening, classroom activities, quiz questions and more!

Apple Should Give €13 Billion Back to Ireland

Try this article at a different level?

In 2016, a group in Europe said that Apple didn't have to pay as much money in taxes as other companies because of special treatment from Ireland. This was part of a bigger plan to stop big companies from not paying enough taxes. Ireland says it's okay for Apple not to pay because it helps bring big companies to Ireland.

Apple says it didn't get any special help and that it shouldn't have to pay the money. This new advice could mean that the case might be looked at again. This is important for Apple and for the rules about big companies and taxes.

Original news source: Apple should pay €13bn Irish tax, argues EU lawyer (BBC)

📖 Vocabulary:

1. advice
2. decision
3. Apple
4. taxes
5. Ireland
6. companies
7. case
8. rules

Group or Classroom Activities

Warm-up Activities:

– News Summary
Instructions: Students will be asked to read the article silently. After reading, they will work in pairs to summarize the article in their own words, focusing on the main points. Each pair will then share their summary with the class.
– Opinion Poll
Instructions: Before reading the article, the teacher will write a statement on the board: "Big companies should pay the same amount of taxes as other companies." Students will stand on a line in the classroom according to their opinion: one end for "strongly agree," the other for "strongly disagree," and the middle for "neutral." Afterward, they will read the article and discuss whether their position has changed.
– Headline Creation
Instructions: After reading the article, students will work individually to create a catchy headline that could be used for the story. They will then share their headlines with the class and explain why they think their headline is effective.
– Vocabulary Pictionary
Instructions: The teacher will select key vocabulary words from the article (e.g., advice, decision, taxes, treatment, companies). Students will be divided into two teams. A member from each team will take turns drawing the vocabulary word on the board without speaking or writing letters, while their team guesses the word.
– Future Predictions
Instructions: After discussing the article, students will write a short paragraph predicting what will happen next in the story. Will the court follow Giovanni's advice? What will be the impact on Apple and Ireland? They will share their predictions with a partner and discuss the possible outcomes.

🤔 Comprehension Questions:

1. Who gave advice about changing a decision involving Apple and a lot of money?

2. What did Giovanni think was wrong with the first decision?

3. Is Giovanni's advice the last step in the process?

4. Why did a group in Europe say Apple didn't have to pay as much in taxes?

5. What reason does Ireland give for letting Apple pay less in taxes?

6. What does Apple think about the special treatment it supposedly received?

7. Why is this new advice about Apple and the money important?

🎧✍️ Listen and Fill in the Gaps:

A person who gives advice to a big court in Europe said that a decision about a lot of money that Apple didn't to pay should be changed. This person, Giovanni, thinks the first decision that Apple was wrong because it didn't look at some mistakes. This isn't the final say, but the big court usually to this kind of advice. In 2016, a group in said that Apple didn't have to pay as much money in taxes as other companies because of special treatment from . This was part of a bigger to stop big companies from not paying taxes. Ireland says it's okay for Apple not to pay because it helps bring big companies to Ireland. Apple says it didn't get any special help and that it shouldn't have to pay the money. This new advice could that the case might be at again. This is important for Apple and for the about big companies and taxes.

💬 Discussion Questions:

1. What is advice? Can you give an example?
2. How would you feel if someone gave you advice that you didn't agree with?
3. Do you like it when people help you make decisions? Why or why not?
4. What is a tax? Why do people have to pay taxes?
5. Do you think big companies should pay more taxes than small companies? Why?
6. If you had a big company, would you want to pay less money in taxes? Why or why not?
7. What is special treatment? Is it fair to give special treatment to some people or companies?
8. How would you feel if your friend got a special treat but you didn't?
9. Do you think it's good for a country to have big companies? Why?
10. If you were the boss of a country, would you let a company pay less taxes to stay in your country?
11. What would you do if you found a mistake in a big decision you made?
12. Do you think it's important to follow rules about money? Why or why not?

Individual Activities

📖💭 Vocabulary Meanings:

Click a dot next to a word, then click the dot next to its meaning to draw a line connecting them.

Words

1. advice
2. decision
3. Apple
4. taxes
5. Ireland
6. companies
7. case
8. rules

Meanings

(A) A choice that is made
(B) Money that people and businesses have to pay to the government
(C) Businesses or firms
(D) Official instructions or regulations
(E) Suggestions about what to do
(F) A country in Europe
(G) A legal matter that is being decided in court
(H) A big company that makes phones and computers

🔡 Multiple Choice Questions:

1. Who is the person giving advice about the Apple tax case?
(a) Mario
(b) Luigi
(c) Giovanni
(d) Antonio
2. In which country did the group say Apple didn't have to pay as much taxes?
(a) France
(b) Germany
(c) Ireland
(d) Italy
3. What does Ireland say about Apple not paying as much taxes?
(a) It's okay because it helps bring big companies to Ireland
(b) It's not fair and Apple should pay more
(c) Apple should pay the same as other companies
(d) Ireland doesn't have an opinion on this
4. What does Apple say about the tax case?
(a) It didn't get any special help and shouldn't have to pay
(b) It got special help and should pay more
(c) It's okay to not pay taxes
(d) It didn't know about the tax case
5. What could the new advice mean for the Apple tax case?
(a) The case is closed and Apple won
(b) Apple has to pay even more money
(c) The case is not important anymore
(d) The case might be looked at again
6. What is the main topic of the article?
(a) The history of Apple
(b) A big court in Europe and the Apple tax case
(c) How to start a big company in Ireland
(d) The rules about small companies and taxes
7. Who usually listens to the advice given by Giovanni?
(a) The president of Ireland
(b) The CEO of Apple
(c) The group that said Apple didn't have to pay as much taxes
(d) The big court in Europe
8. What was the reason for the group in Europe to say that Apple didn't have to pay as much taxes?
(a) Special treatment from France
(b) Special treatment from Ireland
(c) Special treatment from Germany
(d) Special treatment from Italy

🕵️ True or False Questions:

In 2016, a group in Europe said that Apple didn't have to pay as much money in taxes as other companies because of special treatment from Ireland.
The big court seldom listens to this kind of advice, and it's the final say.
This was part of a smaller plan to encourage big companies to not pay enough taxes.
A person named Giovanni is not giving advice to a small court in Europe regarding a decision involving Apple and a small amount of money.
This new advice could mean that the case might be looked at again, which is important for Apple and for the rules about big companies and taxes.
Giovanni thinks the first decision that helped Apple was wrong because it didn't look at some mistakes.
Ireland says it's okay for Apple not to pay because it helps bring big companies to Ireland.
Apple says it did get special help and that it should have to pay the money.

📝 Write a Summary:

Write a summary of this news article in two sentences.
Check your writing now with the best free AI for English writing!

Writing Questions:

1. What does Giovanni think about the first decision made about Apple's money?
2. Is Giovanni's advice the final decision about Apple's money situation?
3. Why did Apple not have to pay a lot of money in taxes according to a group in Europe in 2016?
4. What does Ireland think about Apple not paying more money in taxes?
5. Why is this new advice about Apple's taxes important?

How about these other Level 2 articles?

Online
Class
Writing
Coach
☕ 커피 3잔 &
무료 피드백! 🎓
☕ 커피 3잔 & 무료 피드백! 🎓

X

[100% 온라인] 랭커스터 대학교 영어 연구 참여자 모집
별도의 참가비 없이 영국 대학 연구에 도움도 주시고, 무료 영어 실전 연습과 피드백도 받아보세요!

영국 랭커스터 대학교(Lancaster University)에서 한국인 영어 학습자분들을 대상으로 새로운 연구 프로젝트를 진행합니다. 전 과정 온라인으로 진행되어 어디서든 편하게 참여하실 수 있습니다. 여러분의 소중한 참여로 한국인의 영어 사용 방식을 알아보는 흥미로운 연구가 완성됩니다.

🎁 참여 혜택:
– 원어민 연구원과의 1:1 회화 연습
– 실전 영작 연습 & 맞춤형 영어 피드백 리포트
– 커피 기프티콘 총 3잔 선물! (첫 세션 후 1잔, 마지막 세션 완료 후 2잔 더 드려요! ☕☕)

📅 참여 방식: 총 2회의 온라인 세션 (Zoom 등을 이용, 각 세션당 약 60~80분 소요) 말하기와 쓰기 활동이 섞여 있어 부담 없이 즐겁게 참여하실 수 있습니다.

✅ 대상: 영어 실력에 상관없이 참여를 희망하는 18세 이상 한국인 누구나

Feedback