By Tom Fairless 

BRUSSELS--A cache of secret tax documents released Tuesday shed further light on how Luxembourg has helped multinational companies to lower their tax bills, in a second major leak that could intensify pressure on European Union policy makers to close loopholes that cost national governments billions in lost revenue.

The latest documents, disclosed by the Washington-based International Consortium of Investigative Journalists at late evening local time in Brussels, show how 35 major companies, including Walt Disney Co. and Koch Industries Inc., used complex financial structures to funnel profits through subsidiaries in Luxembourg, potentially avoiding taxes in other jurisdictions.

The latest leak puts fresh pressure on Jean-Claude Juncker, the recently-appointed European Commission President who is leading the bloc's fight against aggressive tax avoidance, but who was Luxembourg's prime minister when most of these agreements were struck.

Mr. Juncker survived a no-confidence vote by the European Parliament last month over his involvement in Luxembourg's controversial tax practices. But he admitted in an interview published Tuesday that the scandal had weakened him politically.

"I have been weakened because LuxLeaks suggests I participated in schemes which don't follow the elementary rules of ethics and morality," Mr. Juncker told French daily Liberation. Still, he added, "everyone was at fault."

Sven Giegold, a European lawmaker and economic spokesman for the Greens, said that unless Mr. Junker swiftly announced "comprehensive proposals to tackle tax dumping and avoidance, his position as Commission president will become untenable." He called for an inquiry by the European Parliament into tax avoidance by multinationals.

According to the ICIJ, one Disney subsidiary reported a pretax profit in Luxembourg of more than EUR1 billion ($1.2 billion) over four years, but it paid just EUR2.8 million of tax, a tax rate of about 0.25%.

A spokeswoman for Disney called the disclosures "deliberately misleading, " adding that "Disney's global tax rate has averaged 34% over the past five years." She said the Luxembourg arrangement hadn't "meaningfully affected the taxes we pay in any jurisdiction globally."

The ICIJ said the centerpiece of privately held Koch's tax arrangements was an internal bank called Arteva Europe, which managed the cash flows of the conglomerate's European operations through Luxembourg. A Koch subsidiary paid $6.4 million in taxes on $269 million in profit from 2010 through 2013, the group said.

A Koch spokesman said in an emailed statement, "Koch companies conduct their business lawfully, and they pay taxes in accordance with applicable laws."

Luxembourg's finance ministry criticized the "highly questionable" way in which the latest documents were acquired, and said tax avoidance by multinational companies couldn't be blamed on one country alone.

The first set of leaked Luxembourg tax documents, published a month ago, revealed details of deals negotiated by accounting firm PricewaterhouseCoopers for more than 340 of the world's biggest companies, including package-delivery company FedEx Corp. and food-and-beverage giant PepsiCo Inc.

At the time FedEx and PepsiCo defended their practices, saying they did nothing improper.

The latest batch of documents show that the other so-called "Big Four" accounting firms--Ernst & Young, Deloitte and KPMG--negotiated similarly aggressive tax deals in the Grand Duchy.

Ernst & Young and PwC both said their tax advice was in accordance with applicable laws, and that they couldn't comment on individual cases because of client confidentiality. PwC said the reports on its tax advice were "based on partial, incomplete information, which was illegally obtained." Deloitte and KPMG couldn't be reached.

Other companies that appear this time include Hong Kong-based conglomerate Hutchison Whampoa Ltd. Hutchinson said it fully complied with all applicable tax laws and regulations.

The disclosures come amid a determined push by governments, particularly in Europe, to put an end to financial maneuvers that allow multinational companies to shift profit to tax havens from the higher-tax jurisdictions in which they are earned. Previous efforts to curb tax avoidance and evasion have made painfully slow progress, in part because all EU governments must sign off on changes to the bloc's tax legislation.

In a move that neatly avoids that problem, the European Commission, the EU's executive arm, opened investigations in recent months into tax deals struck by four multinational companies that it says received special treatment-- Apple Inc. in Ireland, Amazon.com Inc. and Fiat SpA in Luxembourg, and StarbucksCorp. in the Netherlands.

If those concerns are confirmed, the companies involved could be forced to pay large sums in back taxes. As the enforcer of the bloc's state-aid rules, the Commission can veto tax deals that are deemed to represent government aid that favors some companies over their rivals.

The EU's new competition commissioner, Margrethe Vestager has said she would pursue the tax investigations as a matter of priority. Ms. Vestager said last month that she considered the first batch of Luxembourg documents as "market information" that she could potentially use to launch further probes.

At a news conference Wednesday, a Commission spokesman called for "more harmonization and coordination" among EU governments on tax policies as a means of closing costly loopholes.

"Mr. Juncker is 100% behind the fight," he said.

Write to Tom Fairless at tom.fairless@wsj.com

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