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Did Apple Pay Too Little Tax? (A) Appealing the EU Ruling on Illegal State Aid

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On 30 August 2016, Margrethe Vestager, the European Commissioner for Competition, ordered Ireland to recover 13 billion in illegal state aid that the state had granted Apple over a decade from 2003. In allowing Apple to pay close to zero in taxes, she ruled, Ireland had given the foreign company a selective advantage over other businesses paying the regular corporate tax rate of 12.5%. Tim Cook, CEO of Apple, and Enda Kenny, the Irish Prime Minister, appealed the ruling, a process that is still ongoing. The case explores this event from five analytical pillars: 1) the role of Ireland's low corporate tax rate in attracting FDI; 2) Apple's decision to allocate its earnings to a paper company in Ireland with no physical presence in the country; 3) the repatriation of foreign earnings to the United States; 4) the transfer payments that Apple makes to the US to pay for R&D; 5) the Commissioner's decision to impose a retroactive tax penalty on a foreign company that acted in accordance with the tax arrangements granted by its host country.

【書誌情報】

ページ数:23ページ

サイズ:A4

商品番号:HBSP-IN1340

発行日:2016/12/15

登録日:2019/10/15

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