The Rotten Apple: Tax Avoidance in Ireland

Rita Barrera and Jessica Bustamante

The International Trade Journal, 2018, vol. 32, issue 1, 150-161

Abstract: The European Commission found that Ireland gave Apple preferential tax treatment which amounted to $14.5 billion in unpaid taxes between 2003 and 2014. Due to Apple’s tax havens in Ireland, they have taken advantage of U.S. and Irish tax regulations. However, the issue in controversy is whether there was, in fact, a special deal between Apple and Ireland, and whether the European Commission has the authority to make such claims. To answer this question, we explore the legal and ethical issues of using tax havens and how Apple’s stakeholders are affected by Apple’s complex organizational structure.

Date: 2018
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DOI: 10.1080/08853908.2017.1356250

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