The Resource Understanding Apple's global tax strategy in Ireland
Understanding Apple's global tax strategy in Ireland
Resource Information
The item Understanding Apple's global tax strategy in Ireland represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Understanding Apple's global tax strategy in Ireland represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Apple, Inc. (Apple) is a U.S.-registered domestic corporation in the United States. However, it owns a subsidiary corporation in Ireland and many retail chain stores in Europe. Apple takes advantage of many differences in tax laws between the United States and Ireland, such as tax rates, tax policies and deferral tax. Apple further entered into agreement with the Irish government for the tax status of its subsidiary corporation and profit-allocation scheme, among other entities. As a result, Apple tax liability in Ireland is reduced to an unusually low level. On 30 August 2016, the European Commission (the Commission) charged the Irish government with granting preferential tax treatment and illegal tax subsidies to Apple. It also charged Apple with unreasonable business practice. As a consequence, the Commission ordered Apple to repay $14.5 billion to the Irish government. This article investigates the Irish government's tax policy and Apple's tax strategies. It further points out Apple's defense
- Language
- eng
- Label
- Understanding Apple's global tax strategy in Ireland
- Title
- Understanding Apple's global tax strategy in Ireland
- Language
- eng
- Summary
- Apple, Inc. (Apple) is a U.S.-registered domestic corporation in the United States. However, it owns a subsidiary corporation in Ireland and many retail chain stores in Europe. Apple takes advantage of many differences in tax laws between the United States and Ireland, such as tax rates, tax policies and deferral tax. Apple further entered into agreement with the Irish government for the tax status of its subsidiary corporation and profit-allocation scheme, among other entities. As a result, Apple tax liability in Ireland is reduced to an unusually low level. On 30 August 2016, the European Commission (the Commission) charged the Irish government with granting preferential tax treatment and illegal tax subsidies to Apple. It also charged Apple with unreasonable business practice. As a consequence, the Commission ordered Apple to repay $14.5 billion to the Irish government. This article investigates the Irish government's tax policy and Apple's tax strategies. It further points out Apple's defense
- Citation source
- In: International tax journal. - Chicago. - Vol. 42 (2016), no. 6 (November-December) ; p. 41-48
- http://library.link/vocab/creatorName
-
- Yang, J.G.S
- Meziani, A.S
- Shen, S. (Y.)
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- MNE
- subsidiary company
- allocation of profits
- advance tax ruling
- State aid
- tax rate
- tax policy
- deferral
- foreign source income
- CFC
- source of income
- tax incentive
- Label
- Understanding Apple's global tax strategy in Ireland
- Label
- Understanding Apple's global tax strategy in Ireland
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Understanding-Apples-global-tax-strategy-in/OdbGEDcuemc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Understanding-Apples-global-tax-strategy-in/OdbGEDcuemc/">Understanding Apple's global tax strategy in Ireland</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Understanding Apple's global tax strategy in Ireland
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Understanding-Apples-global-tax-strategy-in/OdbGEDcuemc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Understanding-Apples-global-tax-strategy-in/OdbGEDcuemc/">Understanding Apple's global tax strategy in Ireland</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
