A person who gives advice to a big court in Europe said that a decision about a lot of money that Apple didn’t have to pay should be changed. This person, named Giovanni, thinks the first decision that helped Apple was wrong because it didn’t look at some mistakes. This advice isn’t the final say, but the big court usually listens to this kind of advice.

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)

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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?
Go to answers ⇩

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 (1)______ to pay should be changed. This person, (2)______ Giovanni, thinks the first decision that (3)______ Apple was wrong because it didn’t look at some mistakes. This (4)______ isn’t the final say, but the big court usually (5)______ to this kind of advice.

In 2016, a group in (6)______ said that Apple didn’t have to pay as much money in taxes as other companies because of special treatment from (7)______. This was part of a bigger (8)______ to stop big companies from not paying (9)______ 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 (10)______ that the case might be (11)______ at again. This is important for Apple and for the (12)______ about big companies and taxes.
Go to answers ⇩

Discussion Questions:

Students can ask a partner these questions, or discuss them as a group.

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:

Match each word to its meaning.

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) A big company that makes phones and computers
(c) Suggestions about what to do
(d) Official instructions or regulations
(e) A country in Europe
(f) Businesses or firms
(g) A legal matter that is being decided in court
(h) Money that people and businesses have to pay to the government
Go to answers ⇩

Multiple Choice Questions:

1. Who is the person giving advice about the Apple tax case?
(a) Mario
(b) Luigi
(c) Antonio
(d) Giovanni

2. In which country did the group say Apple didn’t have to pay as much taxes?
(a) France
(b) Ireland
(c) Germany
(d) Italy

3. What does Ireland say about Apple not paying as much taxes?
(a) It’s not fair and Apple should pay more
(b) Apple should pay the same as other companies
(c) It’s okay because it helps bring big companies to Ireland
(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) The case might be looked at again
(c) Apple has to pay even more money
(d) The case is not important anymore

6. What is the main topic of the article?
(a) A big court in Europe and the Apple tax case
(b) The history of Apple
(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 Germany
(c) Special treatment from Ireland
(d) Special treatment from Italy

Go to answers ⇩

True or False Questions:

1. 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.
2. The big court seldom listens to this kind of advice, and it’s the final say.
3. This was part of a smaller plan to encourage big companies to not pay enough taxes.
4. 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.
5. 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.
6. Giovanni thinks the first decision that helped Apple was wrong because it didn’t look at some mistakes.
7. Ireland says it’s okay for Apple not to pay because it helps bring big companies to Ireland.
8. Apple says it did get special help and that it should have to pay the money.
Go to answers ⇩

Write a Summary:

Write a summary of this news article in two sentences.

Writing Questions:

Answer the following questions. Write as much as you can for each answer.

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?

Answers

Comprehension Question Answers:

1. Who gave advice about changing a decision involving Apple and a lot of money?
Giovanni, a person who gives advice to a big court in Europe, said the decision should be changed.

2. What did Giovanni think was wrong with the first decision?
Giovanni thought the first decision was wrong because it didn’t notice some mistakes.

3. Is Giovanni’s advice the last step in the process?
No, Giovanni’s advice isn’t the final step. The big court usually listens to this advice but makes its own decision.

4. Why did a group in Europe say Apple didn’t have to pay as much in taxes?
The group said Apple got special treatment from Ireland, which made it so they didn’t have to pay as much money in taxes.

5. What reason does Ireland give for letting Apple pay less in taxes?
Ireland says it’s okay for Apple to pay less in taxes because it helps bring big companies to Ireland.

6. What does Apple think about the special treatment it supposedly received?
Apple thinks it did not get any special help and that it should not have to pay the money.

7. Why is this new advice about Apple and the money important?
The new advice is important because it could make the court look at the case again, and it matters for Apple and the rules about big companies and taxes.
Go back to questions ⇧

Listen and Fill in the Gaps Answers:

(1) have
(2) named
(3) helped
(4) advice
(5) listens
(6) Europe
(7) Ireland
(8) plan
(9) enough
(10) mean
(11) looked
(12) rules
Go back to questions ⇧

Vocabulary Meanings Answers:

1. advice
Answer: (c) Suggestions about what to do

2. decision
Answer: (a) A choice that is made

3. Apple
Answer: (b) A big company that makes phones and computers

4. taxes
Answer: (h) Money that people and businesses have to pay to the government

5. Ireland
Answer: (e) A country in Europe

6. companies
Answer: (f) Businesses or firms

7. case
Answer: (g) A legal matter that is being decided in court

8. rules
Answer: (d) Official instructions or regulations
Go back to questions ⇧

Multiple Choice Answers:

1. Who is the person giving advice about the Apple tax case?
Answer: (d) Giovanni

2. In which country did the group say Apple didn’t have to pay as much taxes?
Answer: (b) Ireland

3. What does Ireland say about Apple not paying as much taxes?
Answer: (c) It’s okay because it helps bring big companies to Ireland

4. What does Apple say about the tax case?
Answer: (a) It didn’t get any special help and shouldn’t have to pay

5. What could the new advice mean for the Apple tax case?
Answer: (b) The case might be looked at again

6. What is the main topic of the article?
Answer: (a) A big court in Europe and the Apple tax case

7. Who usually listens to the advice given by Giovanni?
Answer: (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?
Answer: (c) Special treatment from Ireland
Go back to questions ⇧

True or False Answers:

1. 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. (Answer: True)
2. The big court seldom listens to this kind of advice, and it’s the final say. (Answer: False)
3. This was part of a smaller plan to encourage big companies to not pay enough taxes. (Answer: False)
4. 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. (Answer: False)
5. 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. (Answer: True)
6. Giovanni thinks the first decision that helped Apple was wrong because it didn’t look at some mistakes. (Answer: True)
7. Ireland says it’s okay for Apple not to pay because it helps bring big companies to Ireland. (Answer: True)
8. Apple says it did get special help and that it should have to pay the money. (Answer: False)
Go back to questions ⇧