Apple's EU tax dispute

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was not offered to other multinationals in Ireland, which had used the traditional "two separate companies" version of the Double Irish BEPS tool. Under the Double Irish structure, one Irish subsidiary (IRL1) is an Irish registered company selling products to non–US locations from Ireland. The other Irish subsidiary (IRL2) is "registered" in Ireland, but "managed and controlled" from a tax haven such as Bermuda. The Irish tax code considers IRL2 a Bermuda company (used the "managed and controlled" test), but the US tax code considers IRL2 an Irish company (uses the registration test). Neither taxes it. Apple's subsidiary, ASI, behaved like it was IRL2, it was "managed and controlled" via ASI Board meetings in Bermuda, so Irish Revenue did not tax it. But ASI also did all the functions of IRL1, making

2444: 2759: 576: 3014: 2966: 3153: 3145: 2362:, which previously overturned the Commission’s decision, by reasoning that it contained legal errors. The Court of Justice stated: " gives final judgment in the matter and confirms the European Commission’s 2016 decision: Ireland granted Apple unlawful aid which Ireland is required to recover". The European Commission found that corporate tax rates as low as 0.005% paid by the tech giant represented an unlawful subsidy. Specifically because other companies were not permitted to obtain the same tax arrangements. As a consequence Apple must pay €13 billion, excluding interest, to the Irish Treasury. 95: 2385: 3092: 3344: 7624: 2184: 372: 238: 2172: 3358: 44: 2351:. This is because the lower court did not correctly assess "the substance and consequences of certain methodological errors that, according to the Commission decision, vitiated the tax rulings", according to Pitruzzella. The European Court of Justice's final judgement is expected in 2024, the court follows the recommendation of its advocate general around four times out of five. 5391: 3206:, Mr Coffey estimated that since the 2015 restructuring, Apple has avoided Irish corporate taxes totalling circa at €2.5–3bn per annum (at the 12.5% rate). Mr Coffey calculated the potential second EU Apple State aid recovery order for the 2015–2018 (inclusive) period, would therefore reach circa €10bn, excluding any interest penalties. 2412:

facility, building iMacs to order by hand, and in this regard is more akin to a global logistics hub for Apple (albeit located on the island of Ireland). No research is carried out in the facility. Unusually for a plant, over 700 of the 6,000 employees work from home (the largest remote percentage of any Irish technology company).

4057: 2783:€110.8 billion of profits from non–US sales. The EU Commission contest IRL1's actions made ASI Irish, and the functions of IRL1 over-rode the Bermuda Board meetings in deciding the "managed and controlled" test. The commission had not brought any cases against US multinationals using the standard double 3778: 4754:

On 19 December 2016, the European Commission (Commission) published the non-confidential version of its final Decision of 30 August 2016 on the formal State aid investigation into the profit attribution arrangements and corporate taxation of Apple in Ireland. (...) the Decision contains very detailed

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After 29 August 2016 ruling, the EU Commission followed up on 31 August to counter statements from the Irish Government that Ireland would have to use the proceeds of any Apple recovery to pay down public sector debt (in line with agreed EU budgetary rules), and to clarify that Ireland could allocate

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In fact, the tax treatment in Ireland enabled Apple to avoid taxation on almost all profits generated by sales of Apple products in the entire EU Single Market. This is due to Apple's decision to record all sales in Ireland rather than in the countries where the products were sold. This structure is

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By November 2016, Apple employed 6,000 people in Ireland, almost all of whom were in the Apple Hollyhill Cork plant. The Cork plant is Apple's only self-operated manufacturing plant in the world (Apple otherwise always contracts to third-party manufacturers). Holyhill is considered a low-technology

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opened production facilities in Holyhill, Cork. By 1990, the number of jobs had grown from 700 jobs to 1000 permanent jobs, as well as 500 sub-contractors. Interview excerpts, published by European Commission, found that this information was used in the way of background information by a tax adviser

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The role of the Irish media in "framing" the debate around the ethical issues of helping global multinational corporations avoid taxes has been noted. In April 2019, academic research found that "Irish respondents exposed to treatments questioning the morality and fairness of Ireland's facilitation

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The recovery order for €13 billion was an estimate subject to final ASI accounts. It covers the period 2004 to 2014 inclusive, as the commission is permitted to order a full recovery within a 10-year period from the start of an investigation. The January 2018 updated estimate of the recovery order

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It is specifically prohibited under Ireland's own corporation tax code (Section 291A(c) of the Irish Taxes and Consolation Act 1997) to use the CAIA BEPS scheme for reasons that are not "commercial bona fide reasons" and in particular for schemes where the main purpose is "... the avoidance of, or

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The EU Commission's findings cover the period from 2004 to end 2014, and its report notes that Apple had informed it at the start of 2015 that the controversial hybrid–Double Irish BEPS tool, ASI, had been closed down; which enabled the commission to complete its State aid report, and finalise the

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during Q2 2018. On 18 September 2018, it was reported that Apple had lodged the €13 billion, plus another €1.3 billion, into the Irish State's escrow account. In October 2018, the commission announced that it would drop its legal action against Ireland for failure to recover the amount owed by the

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used by many US multinationals. Apple did not follow the traditional Double Irish structure of using two separate Irish companies. Instead, Apple used two separate "branches" inside one single company, namely ASI. It is this "branch structure" the EU Commission alleged was illegal State aid, as it

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Member States cannot give tax benefits to selected companies – this is illegal under EU state aid rules. The Commission's investigation concluded that Ireland granted illegal tax benefits to Apple, which enabled it to pay substantially less tax than other businesses over many years. In fact, this

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Apple Sales International ("ASI"), on the other hand, is the focus of the EU Commission's recovery order(and was the focus of 2013 Senate Investigation). ASI is an Irish-registered subsidiary of Apple Operations Europe ("AOE"). Both AOE and ASI are parties to an Irish advanced pricing agreement

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put forward the idea that Ireland and other States had decided not to gather relevant information on tax planning schemes, including on the Apple tax planning scheme. Malikova described this approach to tax matters as a sovereign “right not to know”. Without such information on the activities of

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an Irish company, then it was a "stateless" company (given it was "legally" registered in Ireland), and Apple has been remitting royalty payments from EU–28 countries to a company in a jurisdiction with no EU tax treaty. Apple would, therefore, owe back-taxes to each individual EU country, from

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had risen to €13.85 billion. The Commission recovery order is simply the estimated profits of, mainly, ASI applied, at the prevailing Irish corporate tax rate of 12.5% (see Table 1 above; and full EU Commission report). In addition, Apple will also owe interest penalties at the Irish

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the money in whichever way the Irish Government lawfully saw fit. Regardless however, on 7 September, the Irish minority Government, with material opposition support, rejected the EU Commission's ruling on Apple, and the payment of €13 billion, plus penalties, to the Irish State.

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The taxable profits of Apple Sales International and Apple Operations Europe in Ireland are determined by a tax ruling granted by Ireland in 1991, which in 2007 was replaced by a similar second tax ruling. This tax ruling was terminated when and changed their structures in

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leaks revealed that Apple and its lawyers, Applebys, were looking for a replacement for the ASI structure in 2014. They considered a number of tax havens (especially Jersey). Some of the disclosed documents left little doubt as to the key drivers of Apple's decision making.

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which these royalties were paid (and not to Ireland). As all other EU countries have corporation tax rates materially in excess of Ireland's 12.5% corporation tax rate, the total Apple effective taxes owned, in this scenario, would be materially in excess of €13 billion.

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The action was taken following a delay of several months in recovering the money from the tech giant. The commission had given Ireland a deadline of 3 January 2017 to reclaim the €13 billion; it referred Ireland to the European Court of Justice on 4 October for failing to

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describing its decision and rationale. The EU Commission's full 130-page report on its State aid findings, including partially redacted information on Apple's Irish business (e.g. profits, employees, Board minutes etc.), was released on 19 December 2016. According to

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was told by officials from the Department of Finance that defending the Apple case (i.e. to prevent the payment of the fine to Ireland), had cost the Irish state €7.1 million in mostly legal fees, and that the final case may take a decade to reach a final verdict.

2854:. The Commission referred to taxable profit allocated to the Irish branches of AOE and ASI. The Commission claimed the pricing arrangement between Apple and Ireland was not supported by an economic assessment and was in part supported by employment considerations. 3078:

In September 2020, the European Commission appealed against the court ruling by the European General Court that said Apple did not have to pay €13 billion because the Commission considered that in its judgment the General Court has made a number of errors of law.

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to pay €13 billion, plus interest, in unpaid Irish taxes from 2004–14 to the Irish state. It was the largest corporate tax fine (in fact a recovery order, technically not a fine) in history. On 7 September 2016, the Irish State secured a majority in

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however outside the remit of EU state aid control. If other countries were to require Apple to pay more tax on profits of the two companies over the same period under their national taxation rules, this would reduce the amount to be recovered by Ireland.

3213:, had increased the tax relief threshold for the Irish CAIA scheme from 80% to 100% in the 2015 budget (i.e. reduce the effective Irish corporate tax rate from 2.5% to 0%). This was changed back in the subsequent 2017 budget by Finance Minister 4902:

Following a lengthy debate in the recalled Dáil, the vote was passed by 93 votes to 36. A number of amendments to the motion were rejected. A Sinn Féin motion calling for the Government not to appeal the ruling was defeated by 104 votes to

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State aid — Aid implemented by Ireland — Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid — Advance tax decisions (tax rulings) — Selective tax advantages — Arm's length

3071:(EGC) ruled that the Commission "did not succeed in showing to the requisite legal standard" that Apple had received tax advantages from Ireland, and ruled in favour of Apple. The EGC noted that their ruling can be appealed to the 552:

Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length

4659:"European Commission – PRESS RELEASES – Press release – State aid: Commission investigates transfer pricing arrangements on corporate taxation of Apple (Ireland) Starbucks (Netherlands) and Fiat Finance and Trade (Luxembourg)" 3217:, however firms which had started their Irish CAIA scheme in 2015 (like Apple), were allowed to stay at the 100% relief level for the duration of their scheme, which can, under certain conditions, be extended indefinitely. 3502:, however, interest is not payable when there is an appeal; it is more likely that €14.3 billion is the final total fine, excluding interest, as a result of the final audited ASI accounts for 2013 and 2014 being filed. 1520: 2794: 5520:

The research states that while public support in post-recession Ireland could be expected to turn against "the facilitation of low corporate taxes" for multinational companies such as Apple, this was not the

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A number of studies show that multinational corporations are moving "mobile" income out of the United States into low or no tax jurisdictions, including tax havens such as Ireland, Bermuda, and the Cayman

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Senators LEVIN and McCAIN: Most reasonable people would agree that negotiating special tax arrangements that allow companies to pay little or no income tax meets a common-sense definition of a tax haven.

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In November 2016, in a letter to the Apple community in Europe, Tim Cook said the company would appeal. In the immediate aftermath of the commission's 29 August 2016 ruling, Ireland's finance minister

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On 2 September 2016, the acting Irish Finance Minister Michael Noonan, described the EU Commission ruling as an attempt to establish a "bridgehead, to bring down Ireland's 12.5% corporate tax rate".

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formally appealed the ruling, claiming there was no violation of Irish tax law, and that the commission's action was "an intrusion into Irish sovereignty", as national tax policy is excluded from

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I do. I think they are establishing a bridgehead. There is a lot of envy across Europe about how successful we are in putting the HQ of so many companies into Ireland and especially into Dublin

2311:. Apple's Q1 2015 restructuring required a 12 July 2016 restatement of Irish 2015 GDP, which increased it by 26.3 per cent (later revised to 34.4 per cent); the restatement was called " 17: 4559:"Senators insists Ireland IS a tax haven, despite ambassador's letter: Carl Levin and John McCain have dismissed the Irish ambassador's account of Ireland's corporate tax system" 4462: 2850:. Article 107(1) states that aid granted by member states cannot threaten to distort competition. They examined Irish tax rulings from 1991 and 2007 by the Irish Office of the 2471:

which took place in 1991. This agreement was updated in 2007. ASI is the vehicle through which Apple routed €110.8 billion in non–US profits from 2004 to 2014, inclusive.

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In August 2018, it was reported that the appeal would begin before the end of 2018, but could take over 5 years, and that Apple had begun to lodge the €13 billion into an

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ruled that the Commission "did not succeed in showing to the requisite legal standard" that Apple had received tax advantages from Ireland, and ruled in favour of Apple.

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reduction in, liability to tax". Given that the CAIA scheme is a deliberate IP–based BEPS tool, it is Ireland tripping over itself trying to maintain OECD-compliance.

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Apple's unique ASI structure, is believed to be the reason why Apple never had an Apple retail store in the Republic of Ireland (it even has one in smaller Belfast).

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stated that Ireland would be appealing the decision, subject to cabinet approval. On 2 September 2016, the Irish cabinet voted to approve the appeal. The minority

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As a result of the allocation method endorsed in the tax rulings, Apple only paid an effective corporate tax rate that declined from 1% in 2003 to 0.005% in 2014.

4575: 3405: 2438: 4593:"Commission investigates transfer pricing arrangements on corporate taxation of Apple (Ireland) Starbucks (Netherlands) and Fiat Finance and Trade (Luxembourg)" 2425: 5209: 500: 5502: 3243: 302: 5297: 3551: 505: 4298: 480: 336: 5439: 4606: 3473: 5483: 4078: 3259: 2420: 2379: 520: 3037:. In November 2016, the Irish government also formally notified the EU Commission it would appeal and reject any claim to the €13 billion "windfall". 2929:

These rulings endorsed a way to establish the taxable profits for two Irish companies of the Apple group which did not correspond to economic reality

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selective treatment allowed Apple to pay an effective corporate tax rate of 1 per cent on its European profits in 2003 down to 0.005 per cent in 2014.

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According to the commission, the tax arrangement between Ireland and Apple qualifies as state aid as it meets the European Union's four criteria:

5223: 5124: 4176: 3417: 2847: 2455:; Apple Operations Ireland ("AOI") an Irish-registered holding company which acts as an internal financing company. AOI claimed tax residence in 510: 4991: 4280: 3220:

In November 2017, it was reported that the EU Commission had already asked for details on Apple's Irish structure post its January 2015 ruling.

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Apple's unusual Cork plant should be seen in the context of the job thresholds Ireland places on US multinationals making use of the main Irish

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decision of 2020 in the Apple case, criticized the use of transfer pricing rules as a tool for tax planning, including in the case of Apple.

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The Commission can order recovery of illegal state aid for a ten-year period preceding the Commission's first request for information in 2013

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2024 – ECJ strikes General Court decision and subsequently confirms European Commission ruling and Apple's €13 billion payment to Ireland.

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2018 – Apple sets aside in an escrow account the full €13 billion recovery order (no interest penalty yet) to Ireland (subject to appeal).

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vote on the matter, which it did on 7 September, by a majority of 93 to 36, securing the support of the other main Irish political party,

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to reject payment of the back-taxes, which including penalties could reach €20 billion, or 10% of 2014 Irish GDP. In November 2016, the

5169: 5054: 3377: 3631:"European Commission – PRESS RELEASES – Press release – State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion" 2990:

appealed to individual EU taxing authorities to assess this aspect of Apple's State aid case for themselves, on a case-by-case basis.

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Apple expressed disappointment with the court ruling, adding "The European Commission is trying to retroactively change the rules ".

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Ireland: Apple's Q1 2015 IP distortion of Ireland's balance of payments. Brad Setser & Cole Frank (Council on Foreign Relations)

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observations on the TP methodology used. Companies may wish to review these comments in view of their own facts and circumstances.

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Two tax rulings issued by Ireland to Apple have substantially and artificially lowered the tax paid by Apple in Ireland since 1991

1024: 7077: 6361: 2871:, the full report by the European Commission contained very detailed analysis of the transfer pricing methodology used by Apple. 4540: 4158: 3239:

Irish companies outside of Ireland, it is difficult to find a basis on which to challenge corporations on their Irish tax base.

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Ireland must now recover the unpaid taxes in Ireland from Apple for the years 2003 to 2014 of up to €13 billion, plus interest

1937: 1530: 751: 53: 4332:"Apple's €13 billion Irish back-tax bill reverberates around the world – Apple and Ireland to appeal; U.S. denounces decision" 4016: 3789:

The Revenue Commissioners has insisted it always collected the full amount of tax due from Apple in accordance with Irish law.

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on behalf of the EU Commission (SA 38373). The Ireland case was opened in conjunction with two other similar cases; involving

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and thus, is not an Irish tax resident (the use of such a company in corporate tax structuring is sometimes referred to as a "

1019: 4558: 3210: 3022: 2827: 2289:, pending appeal. In July 2020, the European General Court struck down EU tax decision as illegal, ruling in favor of Apple. 139: 3666:"COMMISSION DECISION of 30.8.2016 on STATE AID SA. 38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple" 3595: 3130:

ruling, confirming the European Commission findings and mandating the €13 billion payment from Apple to the Irish treasury.

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Table 1: Estimate of profits shifted through Apple's Irish subsidiary, Apple Sales International ("ASI") from 2004 to 2014.

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waived Section 291A(c) for Apple's 2015 restructuring, it could result in a further EU Commission State Aid investigation.

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2023 – Adviser to the European Court of Justice recommends to annul the 2020 decision of the lower European General Court.

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drew light on what they referred to as a special tax arrangement between Apple and Ireland which allowed Apple to pay a

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penalty rate (was 8% in 2016), which would total circa €6 billion, giving a total recovery order of circa €20 billion.

2214: 2077: 1200: 712: 5409: 6483: 5591: 5244:"Capital Allowances for Intangible Assets under section 291A of the Taxes Consolidation Act 1997 (Part 9 / Chapter2)" 3979: 1538: 1286: 4356: 4312: 3310:

2016 – European Commission release findings announcing Apple has undue tax benefits owed to Ireland (up to end 2014)

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2007 – Original 1991 tax agreement is re-negotiated with Irish State (the second ruling cited by the EU Commission).

7658: 7416: 7116: 7087: 6853: 6674: 6626: 5653: 5347: 5189:"REVIEW OF IRELAND'S CORPORATION TAX CODE, PRESENTED TO THE MINISTER FOR FINANCE AND PUBLIC EXPENDITURE AND REFORM" 2443: 2300: 1003: 242: 5329: 3665: 423: 289: 7653: 7067: 7036: 6979: 6557: 6168: 5965: 5648: 5195: 3820: 2758: 1185: 781: 3295:

1991 – Irish State agreed the first tax deal with Apple Inc (one of the two rulings cited by the EU Commission).

7688: 7648: 7155: 5535:"The Role of the Media in Shaping Attitudes Toward Corporate Tax Avoidance: Experimental Evidence from Ireland" 5469: 5152:"Chairman, Fiscal Advisory Council: 'There's been a very strong recovery – we are now living within our means'" 3387: 3247: 3103: 3068: 3041: 2359: 2348: 2326: 2278: 2246: 2142: 1861: 5534: 5348:"Apple could owe billions more in tax due to its restructured tax arrangements since 2015 – Pearse Doherty TD" 3075:, which could take several more years; Apple funds would remain in escrow until such an appeal was concluded. 2846:

rules had been used to give Apple selective advantage. They believed that this violated Article 107(1) of the

400: 266: 7082: 7072: 7026: 5184: 3922: 3755: 3169: 2147: 1106: 575: 5440:"Evolution or Devolution in the EU State Aid Judicial Practice and Impact of Digitalisation on Tax Practice" 2308: 2296:

tax system, which, from 2004 to 2014, Apple used to shield €110.8 billion of non–US profits from tax.

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Revealed when the EU Commission published its full COMMISSION DECISION (S.A 38373), page 42 section 2.5.7

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of Apple tax avoidance are more likely to acknowledge the negative impact on Ireland's EU neighbours".

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The 30 August 2016 press briefing made the following statements regarding the financial implications:

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In 2016 the Commissioner for Competition Margrethe Vestager announced a recovery order of €13 billion

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New Gabriel Zucman study claims State shelters more multinational profits than the entire Caribbean

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Ireland: Apple's Q1 2015 restructuring. Brad Setser & Cole Frank (Council on Foreign Relations)

2315:", and led to new EU inquiries in 2017, and accusations in June 2018, that Ireland was the world's 2293: 2107: 1525: 1009: 3944:

Barrera, Rita; Bustamante, Jessica (2 August 2017). "The Rotten Apple: Tax Avoidance in Ireland".

3892: 3524: 3003:, "State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion", 30 August 2016. 2905:, "State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion", 30 August 2016. 65: 7048: 6984: 5658: 5010: 4735:

Ireland – Non-confidential version of the European Commission's final State aid Decision on Apple

3930: 3763: 3411: 3372: 2842:, together with a small team of four people. The Commissioners noted concerns that discretion in 2122: 2062: 1573: 1568: 1190: 1071: 722: 4445: 465: 7121: 6936: 6178: 6004: 5999: 4204:"Apple defended its Irish tax-minimizing operation using a classic photo of Steve Jobs in Cork" 3382: 3301:

2013 – US Senate subcommittee examines offshore profit shifting and tax avoidance by Apple Inc.

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of 0–2.5%, but require specific employment quotas; and give more "substance" to the BEPS tool.

2207: 2032: 1917: 1912: 1508: 1087: 906: 31: 7554: 7265: 7176: 7043: 6750: 6389: 6173: 6108: 6088: 6016: 5984: 5821: 5816: 5643: 5638: 5392:"Change in tax treatment of intellectual property and subsequent and reversal hard to fathom" 3805: 3429: 3423: 3196: 3144: 2975: 2882: 2851: 2396: 2274: 2112: 2037: 2002: 1987: 1907: 1897: 1141: 1061: 1056: 977: 2253:

decision. As a consequence Apple is ordered to pay €13 billion, in unpaid Irish taxes.

7564: 6942: 6757: 6598: 6338: 6312: 6195: 6125: 5011:"Apple pays over the €14.3bn due to Ireland – but the minister again denies that it's owed" 3139: 2838:(Luxembourg). The investigation was led for the European Commission by the Slovak national 2340: 2312: 2132: 2097: 2072: 1952: 1932: 1099: 776: 637: 536: 515: 4915: 2910:

The 30 August 2016 press briefing summarised the following findings from the main report:

8: 7627: 7092: 6916: 6884: 6715: 6603: 6306: 5994: 5989: 5604: 5586: 4792: 3630: 3445: 3399: 3393: 2793:

In May 2013, Apple's tax practices were examined by a US bipartisan investigation of the

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On 9 January 2015, Apple informed the Commission that it closed its hybrid–Double Irish,

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and Ireland, which allowed the company to pay close to zero corporate tax over 10 years.

2231: 2152: 2052: 2047: 1992: 1977: 1967: 1962: 1957: 1902: 1892: 1887: 1871: 1741: 1687: 1490: 998: 117: 4658: 4592: 3802:"30 August 2016: Revenue statement on EU commission decision on State aid investigation" 7433: 7229: 7188: 6812: 6528: 6506: 6460: 6205: 5663: 3961: 3439: 3325:

2020 – The EU Commission announce they intend to appeal the ECG's decision at the CJEU.

3228: 3000: 2987: 2902: 2460: 2316: 2257: 2127: 2117: 2102: 2092: 2067: 2017: 1982: 1972: 1942: 1927: 1922: 1777: 1692: 1480: 1444: 1365: 1244: 962: 600: 313: 127: 2801:, in conjunction with arrangements, to shift profits from the US to Ireland. Senators 2285:, announced Apple would appeal, and in September 2018, Apple lodged €13 billion to an 7367: 7138: 7099: 6699: 6649: 6431: 6113: 6073: 5903: 5298:"Apple used Jersey for new tax haven after Ireland crackdown, Paradise Papers reveal" 5059: 4865: 3965: 3316:

2017 – European Commission asks for details of Apple's 2015 re-structuring in Ireland

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Ireland's rejection of the EU Commission's "windfall" in back-taxes surprised some.

2270: 2200: 2042: 2027: 2022: 1997: 1947: 1747: 1458: 1410: 1350: 1266: 1207: 919: 886: 692: 495: 5279: 7559: 7509: 7372: 7322: 7312: 7283: 7209: 7104: 7016: 6962: 6659: 6406: 5937: 5668: 3953: 3690: 3552:"Apple, Ireland lose €13bn sweetheart tax deal case in victory for EU's 'tax lady'" 3363: 2843: 2835: 2264:

announced: "Ireland granted illegal tax benefits to Apple". The Commission ordered

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deadline laid down in the Commission decision (the deadline was 3 January 2017).

2347:, recommended that the European Court of Justice annuls the decision of the lower 2303:(BEPS) tool. In Q1 2015, Apple restructured into a new Irish BEPS tool called the 94: 7382: 7352: 7307: 7214: 7199: 7055: 6989: 6974: 6949: 6583: 6540: 6366: 6103: 6083: 5811: 4463:"Majority Media | Media | Homeland Security & Governmental Affairs Committee" 4446:"Why there are no Apple Stores in the Republic and probably won't be for a while" 4381:

Sheppard, Lee A. (3 June 2013). "Apple's Tax Magic (Apple Inc.'s Tax Planning)".

3726: 3587: 3235: 3214: 3188: 2839: 2176: 1792: 1650: 1645: 1380: 1343: 1254: 1219: 1121: 1045: 881: 841: 807: 717: 707: 702: 697: 615: 135: 4793:"European Commission – Announcement Ireland granted undue tax benefits to Apple" 485: 7519: 7377: 7342: 7204: 6764: 6588: 6448: 6346: 6049: 5696: 3451: 3349: 3052: 2286: 1735: 1707: 1682: 1543: 1385: 1180: 1116: 1014: 952: 856: 851: 834: 812: 326: 3264:

Ireland as a tax haven § Global "knowledge hub" for "selling into Europe"

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2016 – Both Apple Inc. and Ireland announce a decision to appeal the ruling.

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A fallback position of the EU Commission's State aid case is that if ASI is

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The European Commission appealed the decision of the lower court before the

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Corporation tax in the Republic of Ireland § Multinational tax schemes

2392: 2188: 1702: 1485: 1454: 1425: 1405: 1296: 1281: 1261: 1175: 1170: 972: 766: 475: 5413: 5224:"Intangible Assets Scheme under Section 291A Taxes Consolidation Act 1997" 3224: 2774:

ASI's 2014 structure was an adaptation of a Double Irish scheme, an Irish

735: 7544: 7460: 7450: 7362: 7337: 7327: 7249: 7126: 6967: 6736: 6709: 6478: 6455: 6413: 6325: 6300: 6289: 6284: 5942: 5877: 5872: 5728: 5723: 5034: 4313:"Apple's multi-billion dollar, low-tax profit hub: Knocknaheeny, Ireland" 4109: 3783: 2806: 1697: 1435: 1395: 1313: 1249: 1195: 1131: 957: 947: 891: 771: 672: 667: 625: 610: 5503:"UCD and Trinity study shows media bolsters support for Irish tax haven" 5351: 3091: 7589: 7504: 7498: 7295: 7289: 7234: 7224: 7009: 6830: 6806: 6743: 6593: 6552: 6493: 6356: 6332: 6253: 6185: 6139: 5908: 5792: 5740: 5627: 4607:"Meet 'the Maxforce' – the EU team that fined Ireland €13bn over Apple" 4489:"Apple's Profit Shifting Claims: We're in Humpty Dumpty Territory Here" 4357:"Apple Sales International: Private Company Information – Businessweek" 3862: 3227:

MEP Matt Carthy discussed Apple's use of the CAIA Irish BEPS tool with

3209:

The Irish financial media further noted that the then Finance Minister

2802: 2452: 2404: 2399:

kept the Apple 1991 and 2007 tax rulings secret from the Irish Cabinet.

2265: 2235: 1802: 1772: 1655: 1640: 1563: 1495: 1463: 1415: 1390: 1375: 1276: 1271: 1239: 1165: 871: 866: 687: 647: 593: 5470:"EU debunks claims about how Ireland can use €13bn Apple tax windfall" 4541:"Offshore Profit Shifting and the U.S. Tax Code – Part 2 (Apple Inc.)" 7131: 6956: 6792: 6693: 6639: 6535: 6258: 6190: 6120: 6093: 5893: 5839: 5778: 5771: 5507: 5280:"BBC Panorama Special Paradise Papers Apple Secret Bolthole Revealed" 5170:"Minister Donohoe publishes Review of Ireland's Corporation Tax Code" 4538: 4058:"Ireland is the world's biggest corporate 'tax haven', say academics" 3044:, with any further appeal being taken to the EU's highest court; the 3026: 2831: 2464: 2389: 1635: 1553: 1548: 1234: 1229: 1040: 967: 657: 436: 5532: 5087: 4133:"Apple suffers setback in fight against EU's $ 14 billion tax order" 3722:"Dáil Apple debate: Government wins appeal motion by 93 to 36 votes" 3304:

2014 – European Commission opens case against Apple Inc. in Ireland.

3268: 2891:

The intervention is likely to affect trade between the Member States

7534: 7439: 7301: 7194: 7170: 7109: 6876: 6722: 6570: 6523: 6394: 6384: 6200: 6055: 6038: 5932: 5849: 5844: 5735: 5710: 4829:"Minister Noonan disagrees profoundly with the Commission on Apple" 4299:"Revealed Eight facts you may not know about the Apple Irish plant" 4079:"Irish appeal of Apple ruling a 'strange decision', says Moscovici" 3850: 2282: 1797: 1765: 1449: 1439: 1360: 1355: 1328: 1301: 1111: 861: 802: 797: 630: 131: 5262:"After a Tax Crackdown, Apple Found a New Shelter for Its Profits" 4916:"Apple Appeal Against EU Tax Bill Would Enter Uncharted Territory" 4807:"Apple ruling is aimed at harming Irish tax regime, claims Noonan" 3523:

Houlder, Vanessa; Barker, Alex; Beesley, Arthur (30 August 2016).

7455: 6578: 6499: 6078: 6068: 6033: 5915: 5864: 5745: 5718: 4710:"State aid SA.38373 (2014/C) (ex 2014/NN) — Alleged aid to Apple" 4255:"Interview extracts between Apple tax advisers and Irish Revenue" 4230:"A deal made in 1991 paved the way for Apple's current tax issue" 3322:

2020 – Apple wins its appeal at the European General Court (ECG).

3260:

Corporation tax in the Republic of Ireland § Low tax economy

2456: 2380:

Corporation tax in the Republic of Ireland § Low tax economy

1608: 1430: 1333: 1323: 662: 620: 371: 237: 5030:"Commission drops legal action against Ireland over Apple 'aid'" 3292:

1980 – Apple establishes production facilities in Cork, Ireland.

7619:

indicate discontinued products, services, or defunct companies.

6771: 6729: 6704: 6687: 6664: 6654: 6634: 6564: 6158: 6150: 6144: 5979: 5898: 5803: 2171: 1817: 1628: 1623: 1618: 1420: 1308: 5125:"European commission to appeal against €13bn Apple tax ruling" 2447:

Apple's Offshore Organisational Structure (2013 Senate Report)

6906: 6400: 6220: 6163: 6133: 6011: 5596: 5083:"State's appeal of EU Apple tax ruling has cost €7.1m so far" 4040:"Why €13bn Apple tax payment may not be the end of the story" 1832: 1827: 1822: 1812: 1787: 1782: 1729: 1601: 5438:

Ilieva, Katerina; Ivanovski, Aleksandar (19 December 2023).

4632:

Sebag, Gaspard; Doyle, Dara; Webb, Alex (16 December 2016).

4576:"Ireland rejects U.S. senator claims as tax spat rumbles on" 6894: 6817: 6778: 6210: 6028: 5831: 5755: 5704: 5410:"Carthy questions Vestager on Apple's new tax arrangements" 4281:"The Guardian view on tax and Ireland: Apple, pay your way" 2416: 365:

European Commission v Ireland and Apple Sales International

4942:"Action brought on 9 November 2016 – Ireland v Commission" 4400:

Harrison, David (December 2014). "Apple's Irish Problem".

4159:"BERTIE AHERN: Revenue 'kept Apple tax deal from cabinet'" 6546: 5975: 5592:

European Commission SA.38373 – Illegal State Aid to Apple

5259: 4741: 3719: 3691:"Apple vs. the E.U. Is the Biggest Tax Battle in History" 3677:

Brussels. 30.8.2016 C(2016) 5605 final. Total Pages (130)

2868: 2242: 567: 88:

European investigation into Apple's tax deal with Ireland

5533:

Prof. Aidan Regan; Prof. Liam Kneafsey (19 April 2019).

3720:

O'Halloran, Marie; O'Regan, Michael (7 September 2016).

2797:. The investigation aimed to examine whether Apple used 4539:

Senator Carl Levin; Senator John McCain (21 May 2013).

4421:"Apple's Irish company structure key to EU tax finding" 3586:

Edwards, Charlotte; Leggett, Theo (10 September 2024).

3406:

Qualifying investor alternative investment fund (QIAIF)

3082: 2408:

representing Apple during meetings with Apple in 1990.

106: 4157:

O'Brien, Justine Mccarthy Stephen (14 November 2016).

3821:"Ireland to join Apple in fight against EU tax ruling" 3819:

Halpin, Padraic; Humphries, Conor (2 September 2016).

3307:

2015 – Apple re-structures its two Irish subsidiaries.

2848:

Treaty on the Functioning of the European Union (TFEU)

5316:"Apple's Exports Aren't Missing: They Are in Ireland" 4992:"State collects €13bn Apple tax bill – plus interest" 3487:

Apple's new corporate structure in Ireland as of 2015

2888:

As a result, competition has been or may be distorted

1532:

European Union Common Consolidated Corporate Tax Base

5484:"Fianna Fáil to vote for appeal on Apple tax ruling" 5330:"Apple tax bill could climb by €9bn as firms dig in" 4978:

State's case gets priority but could last five years

3522: 3339: 2862:

On 30 August 2016, the Commission released a 4-page

4634:"The Inside Story of Apple's $ 14 Billion Tax Bill" 3889:"Apple says it has paid two-thirds of its tax bill" 3779:"Revenue insists it collected all taxes Apple owed" 3581: 3579: 3577: 2256:On 29 August 2016, after a two-year investigation, 4967: 4131:Foo, Yun Chee; Meijer, Bart H. (9 November 2023). 3545: 3543: 3541: 3498:The extra €1.3 billion has been reported as being 2451:In 2014, Apple's Irish structure consisted of two 18:EU illegal State aid case against Apple in Ireland 5027: 4177:"When Steve Jobs and Apple first came to Ireland" 4017:"EU asks for more details of Apple's tax affairs" 3997:"Tax Avoidance and the Irish Balance of Payments" 3943: 3269:Decision by Ireland to appeal EU's recovery order 2826:In June 2014, an investigation was opened by the 7640: 5318:. Council on Foreign Relations. 30 October 2017. 5055:"Apple tax case cost to State is €7m and rising" 3574: 27:Tax dispute involving Apple, Ireland, and the EU 5964: 5500: 5437: 5260:Jesse Drucker; Simon Bowers (6 November 2017). 3818: 3538: 5080: 4631: 3999:. Council on Foreign Relations. 25 April 2018. 3588:"Apple told to pay Ireland €13bn in tax by EU" 3585: 2795:Senate Permanent Subcommittee on Investigation 2373: 5612: 5052: 4858:"Irish Lawmakers Back Appeal on Apple Ruling" 4105:"Ireland wins appeal in €13bn Apple tax case" 3102: with: ECJ final ruling. You can help by 3029:–led government also had to secure a general 2208: 5555: 5350:. Sinn Féin. 25 January 2018. Archived from 4989: 4514:"US Senator repeats Irish 'tax haven' claim" 3937: 3202:In January 2018, in a series of articles in 5374:"Tax break for IP transfers is cut to 80pc" 5172:. Department of Finance. 21 September 2017. 5008: 4969:"Appeal over Apple tax may start this year" 4965: 4156: 4014: 3472:2014 Irish GDP was Euro 195.3 billion; see 3454:, leader in academic research on tax havens 3448:, leader in academic research on tax havens 3442:, leader in academic research on tax havens 2878:There has been an intervention by the State 2336:, the supreme court in matters of EU law. 5619: 5605: 5210:"Capital allowances for intangible assets" 4833:An Roinn Airgeadais, Department of Finance 3760:"Apple Sales International–By the numbers" 3378:Corporation tax in the Republic of Ireland 2432: 2215: 2201: 93: 4457: 4455: 4130: 3549: 2881:This intervention gives the benefactor a 2395:(from 1997 to 2008), said that the Irish 1724:Institute on Taxation and Economic Policy 4894:"Dail backs plan to appeal Apple ruling" 4888: 4886: 4768:"What is state aid? European Commission" 4486: 4399: 4380: 3891:. Reuters. 2 August 2016. Archived from 3688: 3479: 3178:Capital Allowances for Intangible Assets 3174:Review of Ireland's Corporation Tax Code 3151: 3143: 3040:The appeal will firstly be heard in the 3012: 2964: 2960: 2757: 2467:recovery order does not pertain to AOI. 2442: 2383: 2305:Capital Allowances for Intangible Assets 231:Ireland and Others v European Commission 5433: 5431: 5238: 5236: 5176: 5162: 5122: 4201: 4102: 4098: 4096: 4094: 4092: 3991: 3989: 3916: 3914: 3912: 3910: 3908: 3906: 3904: 3902: 3883: 3881: 3879: 3776: 3242:Speaking at the same conference, judge 2821: 2339:In November 2023, the advocate general 2292:The issue was Apple's variation of the 14: 7641: 4855: 4851: 4849: 4587: 4585: 4452: 4418: 4034: 4032: 4030: 3749: 3747: 3745: 3743: 3741: 3739: 3737: 3715: 3713: 3711: 3598:from the original on 24 September 2024 3562:from the original on 24 September 2024 3133: 3073:Court of Justice of the European Union 182:confirmed European Commission's ruling 5600: 5308: 4883: 4826: 4412: 4329: 4010: 4008: 4006: 3845: 3843: 3841: 3660: 3658: 3656: 3654: 3652: 3550:Schickler, Jack (10 September 2024). 3008: 2828:European Commissioner for Competition 5428: 5233: 5216: 4744:. November–December 2016. p. 16 4568: 4551: 4532: 4336:Thomson Reuters Tax & Accounting 4227: 4089: 3986: 3899: 3876: 3849: 3625: 3623: 3621: 3619: 3617: 3615: 3613: 3086: 3083:Court of Justice final ruling (2024) 2358:set aside the judgment of the lower 66:move details into the article's body 37: 7669:Taxation in the Republic of Ireland 5472:. Silicon Republic. 31 August 2017. 5212:. Irish Revenue. 15 September 2017. 5123:Carroll, Rory (25 September 2020). 4846: 4582: 4050: 4027: 3980:"CASE SA.38373: STATE AID TO APPLE" 3734: 3708: 2816: 2388:On 14 September 2016, former Irish 24: 7674:Economy of the Republic of Ireland 4990:Louise Kelly (18 September 2018). 4419:Taylor, Cliff (2 September 2016). 4015:O'Dwyer, Peter (8 November 2017). 4003: 3982:. EU Commission. 30 November 2016. 3838: 3682: 3649: 3525:"Apple's EU tax dispute explained" 2343:in his role of top adviser to the 2230:refers to an investigation by the 191:Commission Decision (EU) 2017/1283 25: 7705: 5587:PRESS RELEASE: EU Ruling on Apple 5580: 5501:Eithne Shortall (21 April 2019). 5009:Rónán Duffy (18 September 2018). 4856:Hannon, Paul (7 September 2016). 4330:Hayes, Terry (2 September 2016). 3689:Foroohar, Rana (30 August 2016). 3610: 3396:architect of Ireland's BEPS tools 3253: 3172:, and author of the State's 2017 2857: 1539:Global minimum corporate tax rate 7684:2010s in the Republic of Ireland 7623: 7622: 5028:Ciara O'Brian (8 October 2018). 4966:O'Dwyer, Peter (6 August 2016). 4795:. EU Commission. 30 August 2016. 3402:Ireland's largest US tax advisor 3356: 3342: 3090: 2770:BEPS scheme (2013 Senate Report) 2301:base erosion and profit shifting 2182: 2170: 1004:Base erosion and profit shifting 574: 461:Lars Bay Larsen (Vice-President) 370: 236: 42: 7694:2020 in the Republic of Ireland 5526: 5494: 5476: 5462: 5402: 5384: 5366: 5340: 5322: 5290: 5272: 5253: 5249:. Irish Revenue. February 2018. 5202: 5196:Department of Finance (Ireland) 5144: 5116: 5102: 5074: 5046: 5021: 5002: 4983: 4959: 4934: 4908: 4827:Byrne, David (30 August 2016). 4820: 4799: 4785: 4760: 4727: 4702: 4677: 4651: 4625: 4599: 4506: 4480: 4448:. thejournal.ie. 15 March 2015. 4438: 4393: 4374: 4349: 4323: 4305: 4291: 4273: 4247: 4221: 4202:Leswing, Kif (30 August 2016). 4195: 4169: 4150: 4124: 4071: 3972: 3946:The International Trade Journal 3812: 3794: 3777:Brennan, Joe (30 August 2016). 3770: 3492: 3161:recovery order of €13 billion. 782:Optimal capital income taxation 5626: 5081:Conor McMorrow (30 May 2019). 4595:. EU Commission. 11 June 2014. 4561:. thejournal.ie. 31 May 2013. 4228:Cook, James (30 August 2016). 3516: 3466: 3388:Modified gross national income 3277: 2281:. In November 2016, Apple CEO 2234:into tax arrangements between 1862:List of countries by tax rates 105:State aid investigation under 13: 1: 5185:Irish Fiscal Advisory Council 5053:John Mulligan (31 May 2019). 4487:Worstall, Tim (21 May 2013). 4103:Brennan, Joe (15 July 2020). 3958:10.1080/08853908.2017.1356250 3923:Irish Fiscal Advisory Council 3756:Irish Fiscal Advisory Council 3509: 3234:At a tax conference in 2023, 3170:Irish Fiscal Advisory Council 2368: 2307:(CAIA) tool, also called the 1287:Natural resources consumption 6813:Shazam Entertainment Limited 3435:United States as a tax haven 1137:United States as a tax haven 7: 7679:2010s in the European Union 7664:Anti-tax avoidance measures 3335: 3286: 3164:In January 2018, economist 2374:History of Apple in Ireland 164:10 September 2024 10: 7710: 3257: 3168:, Chairman of the State's 3137: 2436: 2377: 1051:Offshore financial centres 941:Repatriation tax avoidance 29: 7612: 7582: 7479: 7426: 7415: 7258: 7163: 7154: 7147: 7078:Non-recruiting agreements 6929: 6852: 6673: 6625: 6618: 6516: 6471: 6422: 6377: 6272: 6246: 6237: 6064: 5955: 5886: 5863: 5830: 5802: 5754: 5695: 5686: 5677: 5634: 5542:University College Dublin 3124:European Court of Justice 3122:On 10 September 2024 the 3061:Public Accounts Committee 3046:European Court of Justice 2426:effective Irish tax rates 2356:European Court of Justice 2354:On 10 September 2024 the 2345:European Court of Justice 2334:European Court of Justice 2241:On 10 September 2024 the 1516:Financial transaction tax 606:Property tax equalization 551: 546: 542: 529: 453: 442: 429: 422: 414: 406: 396: 388: 384:Decided 10 September 2024 383: 377:European Court of Justice 369: 364: 354: 349: 345: 319: 308: 295: 288: 280: 272: 262: 254: 249: 235: 230: 218: 208: 200: 195: 190: 180:European Court of Justice 175: 160: 145: 123: 113: 101: 92: 87: 7117:Depictions of Steve Jobs 4543:. US Senate. p. 3. 4044:The Sunday Business Post 3459: 3246:, who presided over the 3204:The Sunday Business Post 1867:Tax revenue to GDP ratio 1526:Currency transaction tax 1107:Liechtenstein tax affair 149:29 August 2016 7659:Corporate tax avoidance 4578:. Reuters. 31 May 2013. 4383:Tax Notes International 3931:University College Cork 3929:. Economic Incentives, 3764:University College Cork 3762:. Economic Incentives, 3412:Single malt arrangement 3408:Irish tax-free vehicles 3373:Criticism of Apple Inc. 3059:In May 2019, the Irish 2766:, which was mainly the 2433:Apple's Irish structure 1574:Permanent establishment 1569:Exchange of Information 1072:Financial Secrecy Index 723:Medical savings account 415:Language of proceedings 281:Language of proceedings 243:Court of First Instance 219:Language of proceedings 7654:International taxation 7088:FBI encryption dispute 5229:. Irish Revenue. 2010. 4742:PricewaterhouseCoopers 3426:analysis of tax havens 3390:replaced Irish GDP/GNP 3383:Ireland as a tax haven 3248:European General Court 3180:("CAIA"), in Q1 2015. 3157: 3149: 3069:European General Court 3018: 3006: 2970: 2908: 2813:rate of less than 2%. 2785:two separate companies 2771: 2463:"). The EU Commission 2448: 2400: 2349:European General Court 2327:European General Court 2249:ruling, restoring the 2228:Apple's EU tax dispute 1469:Vehicle miles traveled 1088:Ireland as a tax haven 902:Private tax collection 491:Octavia Spineanu-Matei 471:Constantinos Lycourgos 196:Decided 30 August 2016 32:Ireland as a tax haven 7689:Offshore magic circle 7649:Apple Inc. litigation 6751:InVisage Technologies 3927:"What Apple did next" 3806:Revenue Commissioners 3474:Irish GDP (2009–2017) 3430:Panama as a tax haven 3424:Conduit and Sink OFCs 3155: 3147: 3067:On 15 July 2020, the 3016: 2992: 2968: 2961:Recovery order (2016) 2894: 2883:competitive advantage 2852:Revenue Commissioners 2761: 2446: 2403:On 23 December 1980, 2397:Revenue Commissioners 2387: 2325:On 15 July 2020, the 1142:Panama as a tax haven 1094:Ireland v. Commission 1062:Conduit and sink OFCs 1057:Offshore magic circle 978:Unreported employment 7565:Edgar S. Woolard Jr. 6758:The Keyboard Company 5649:Timeline of products 5110:"ECLI:EU:T:2020:338" 4900:. 7 September 2016. 4813:. 2 September 2016. 4467:www.hsgac.senate.gov 3895:on 2 September 2018. 3420:Debt-based BEPS tool 3140:Leprechaun economics 2885:on a selective basis 2822:Investigation (2014) 2341:Giovanni Pitruzzella 2313:leprechaun economics 2138:United Arab Emirates 1880:Individual Countries 1589:Foreign revenue rule 1381:Inheritance (estate) 1100:Leprechaun economics 537:Giovanni Pitruzzella 501:Jean-Claude Bonichot 250:Decided 15 July 2020 7083:Price-fixing ebooks 6917:Rockstar Consortium 5490:. 6 September 2016. 4862:Wall Street Journal 4301:. 15 December 2017. 4261:. 30 September 2014 4085:. 9 September 2016. 3925:(24 January 2018). 3446:Dhammika Dharmapala 3400:Matheson (law firm) 3134:Further controversy 2799:offshore structures 2764:IP–based BEPS tools 2476: 2262:European Commission 2251:European Commission 2232:European Commission 2177:Business portal 1872:Tax rates in Europe 1742:Tax Justice Network 1688:Dhammika Dharmapala 1191:Airport improvement 999:Transfer mispricing 790:Distribution of Tax 562:Part of a series on 506:Irmantas Jarukaitis 118:European Commission 7434:Arthur D. Levinson 6529:Sign in with Apple 5416:. 19 February 2019 5398:. 8 November 2017. 5380:. 11 October 2017. 5336:. 28 January 2018. 5304:. 6 November 2017. 5286:. 6 November 2017. 5158:. 18 January 2018. 4922:. 2 September 2016 4613:. 18 December 2016 4046:. 28 January 2018. 3853:(30 August 2016). 3675:. 30 August 2016. 3440:James R. Hines Jr. 3414:IP-based BEPS tool 3229:Margrethe Vestager 3223:In February 2019, 3187:The November 2017 3158: 3150: 3042:EU's General Court 3019: 3009:Appeal (2016–2020) 3001:Margrethe Vestager 2988:Margrethe Vestager 2971: 2903:Margrethe Vestager 2834:(Netherlands) and 2776:IP–based BEPS tool 2772: 2474: 2461:Bermuda Black Hole 2449: 2401: 2258:Margrethe Vestager 1778:Eight per thousand 1693:James R. Hines Jr. 1584:European Union FTT 601:Government revenue 481:Thomas von Danwitz 401:ECLI:EU:C:2024:724 337:Alexander Kornezov 314:Marc van der Woude 267:ECLI:EU:T:2020:338 258:T‑778/16, T‑892/16 128:Margrethe Vestager 7636: 7635: 7608: 7607: 7578: 7577: 7411: 7410: 7368:Peter Oppenheimer 7191:(General Counsel) 7100:iOS app approvals 6925: 6924: 6614: 6613: 6233: 6232: 6229: 6228: 5951: 5950: 5444:European Taxation 5378:Irish Independent 5156:Irish Independent 5060:Irish Independent 4996:Irish Independent 4714:eur-lex.europa.eu 4689:eur-lex.europa.eu 4361:www.bloomberg.com 4287:. 30 August 2016. 4183:. 17 January 2012 3855:"Customer Letter" 3808:. 30 August 2016. 3758:(21 March 2016). 3244:Vesna Tomljenović 3120: 3119: 2787:Irish BEPS tool. 2756: 2755: 2419:tools, discussed 2317:largest tax haven 2225: 2224: 2160: 2159: 1756: 1755: 1748:Tax Policy Center 1491:Negative (income) 1267:Environmental tax 1149: 1148: 1067:Financial centres 887:Tax investigation 825: 824: 693:Tax harmonization 557: 556: 424:Court composition 360: 359: 303:Vesna Tomljenović 290:Court composition 226: 225: 186: 185: 83: 82: 62:length guidelines 16:(Redirected from 7701: 7626: 7625: 7560:Michael Spindler 7510:Fred D. Anderson 7424: 7423: 7373:Mark Papermaster 7323:Guerrino De Luca 7313:Fred D. Anderson 7284:Michael Spindler 7210:John Giannandrea 7161: 7160: 7152: 7151: 6660:Braeburn Capital 6623: 6622: 6244: 6243: 5962: 5961: 5693: 5692: 5684: 5683: 5621: 5614: 5607: 5598: 5597: 5574: 5573: 5571: 5569: 5559: 5553: 5552: 5550: 5548: 5539: 5530: 5524: 5523: 5517: 5515: 5498: 5492: 5491: 5480: 5474: 5473: 5466: 5460: 5459: 5457: 5455: 5435: 5426: 5425: 5423: 5421: 5406: 5400: 5399: 5388: 5382: 5381: 5370: 5364: 5363: 5361: 5359: 5354:on 21 March 2018 5344: 5338: 5337: 5326: 5320: 5319: 5312: 5306: 5305: 5294: 5288: 5287: 5276: 5270: 5269: 5257: 5251: 5250: 5248: 5240: 5231: 5230: 5228: 5220: 5214: 5213: 5206: 5200: 5199: 5193: 5187:(30 June 2017). 5180: 5174: 5173: 5166: 5160: 5159: 5148: 5142: 5141: 5139: 5137: 5120: 5114: 5113: 5106: 5100: 5099: 5097: 5095: 5078: 5072: 5071: 5069: 5067: 5050: 5044: 5043: 5025: 5019: 5018: 5006: 5000: 4999: 4987: 4981: 4980: 4971: 4963: 4957: 4956: 4954: 4952: 4938: 4932: 4931: 4929: 4927: 4912: 4906: 4905: 4890: 4881: 4880: 4878: 4876: 4853: 4844: 4843: 4841: 4839: 4824: 4818: 4817: 4803: 4797: 4796: 4789: 4783: 4782: 4780: 4778: 4764: 4758: 4757: 4751: 4749: 4739: 4731: 4725: 4724: 4722: 4720: 4706: 4700: 4699: 4697: 4695: 4681: 4675: 4674: 4672: 4670: 4655: 4649: 4648: 4646: 4644: 4629: 4623: 4622: 4620: 4618: 4603: 4597: 4596: 4589: 4580: 4579: 4572: 4566: 4565: 4555: 4549: 4548: 4536: 4530: 4529: 4527: 4525: 4510: 4504: 4503: 4501: 4499: 4484: 4478: 4477: 4475: 4473: 4459: 4450: 4449: 4442: 4436: 4435: 4433: 4431: 4416: 4410: 4409: 4402:Accountancy Live 4397: 4391: 4390: 4378: 4372: 4371: 4369: 4367: 4353: 4347: 4346: 4344: 4342: 4327: 4321: 4320: 4309: 4303: 4302: 4295: 4289: 4288: 4277: 4271: 4270: 4268: 4266: 4251: 4245: 4244: 4242: 4240: 4234:Business Insider 4225: 4219: 4218: 4216: 4214: 4208:Business Insider 4199: 4193: 4192: 4190: 4188: 4181:IrishCentral.com 4173: 4167: 4166: 4154: 4148: 4147: 4145: 4143: 4128: 4122: 4121: 4119: 4117: 4100: 4087: 4086: 4075: 4069: 4068: 4064:. 13 June 2018. 4054: 4048: 4047: 4036: 4025: 4024: 4012: 4001: 4000: 3993: 3984: 3983: 3976: 3970: 3969: 3941: 3935: 3934: 3918: 3897: 3896: 3885: 3874: 3873: 3871: 3869: 3847: 3836: 3835: 3833: 3831: 3816: 3810: 3809: 3798: 3792: 3791: 3774: 3768: 3767: 3751: 3732: 3731: 3717: 3706: 3705: 3703: 3701: 3686: 3680: 3679: 3670: 3662: 3647: 3646: 3644: 3642: 3637:. 30 August 2016 3627: 3608: 3607: 3605: 3603: 3583: 3572: 3571: 3569: 3567: 3547: 3536: 3535: 3533: 3531: 3520: 3503: 3496: 3490: 3483: 3477: 3470: 3394:Feargal O'Rourke 3366: 3364:Companies portal 3361: 3360: 3359: 3352: 3347: 3346: 3345: 3115: 3112: 3094: 3087: 3004: 2906: 2844:transfer pricing 2817:EU investigation 2506:Avoided (EUR m) 2496:Shifted (EUR m) 2486:Shifted (USD m) 2477: 2473: 2423:, which provide 2275:Irish government 2217: 2210: 2203: 2189:Money portal 2187: 2186: 2185: 2175: 2174: 1851: 1850: 1672: 1671: 1579:Transfer pricing 1559:Tax equalization 1533: 1476:Corporate profit 1112:Luxembourg Leaks 1046:Corporate havens 925: 924: 741: 740: 578: 559: 558: 532:Advocate General 521:Miroslav Gavalec 432:Judge-Rapporteur 374: 362: 361: 298:Judge-Rapporteur 240: 228: 227: 188: 187: 171: 169: 156: 154: 97: 85: 84: 78: 75: 69: 60:Please read the 46: 45: 38: 21: 7709: 7708: 7704: 7703: 7702: 7700: 7699: 7698: 7639: 7638: 7637: 7632: 7604: 7574: 7475: 7471:Susan L. Wagner 7466:Ronald D. Sugar 7418: 7407: 7383:Bertrand Serlet 7353:Nancy R. Heinen 7308:Angela Ahrendts 7254: 7230:Deirdre O'Brien 7200:Craig Federighi 7189:Katherine Adams 7143: 6990:Right to repair 6950:Think different 6921: 6848: 6800:Power Computing 6669: 6610: 6512: 6467: 6424: 6418: 6373: 6367:MLS Season Pass 6268: 6225: 6089:Developer Tools 6084:Core Foundation 6060: 5967: 5947: 5882: 5859: 5826: 5798: 5750: 5673: 5630: 5625: 5583: 5578: 5577: 5567: 5565: 5561: 5560: 5556: 5546: 5544: 5537: 5531: 5527: 5513: 5511: 5499: 5495: 5482: 5481: 5477: 5468: 5467: 5463: 5453: 5451: 5436: 5429: 5419: 5417: 5408: 5407: 5403: 5390: 5389: 5385: 5372: 5371: 5367: 5357: 5355: 5346: 5345: 5341: 5328: 5327: 5323: 5314: 5313: 5309: 5296: 5295: 5291: 5278: 5277: 5273: 5258: 5254: 5246: 5242: 5241: 5234: 5226: 5222: 5221: 5217: 5208: 5207: 5203: 5191: 5181: 5177: 5168: 5167: 5163: 5150: 5149: 5145: 5135: 5133: 5121: 5117: 5108: 5107: 5103: 5093: 5091: 5079: 5075: 5065: 5063: 5051: 5047: 5026: 5022: 5007: 5003: 4988: 4984: 4964: 4960: 4950: 4948: 4940: 4939: 4935: 4925: 4923: 4914: 4913: 4909: 4892: 4891: 4884: 4874: 4872: 4854: 4847: 4837: 4835: 4825: 4821: 4805: 4804: 4800: 4791: 4790: 4786: 4776: 4774: 4766: 4765: 4761: 4747: 4745: 4737: 4733: 4732: 4728: 4718: 4716: 4708: 4707: 4703: 4693: 4691: 4683: 4682: 4678: 4668: 4666: 4657: 4656: 4652: 4642: 4640: 4630: 4626: 4616: 4614: 4611:The Irish Times 4605: 4604: 4600: 4591: 4590: 4583: 4574: 4573: 4569: 4557: 4556: 4552: 4537: 4533: 4523: 4521: 4512: 4511: 4507: 4497: 4495: 4485: 4481: 4471: 4469: 4461: 4460: 4453: 4444: 4443: 4439: 4429: 4427: 4425:The Irish Times 4417: 4413: 4398: 4394: 4379: 4375: 4365: 4363: 4355: 4354: 4350: 4340: 4338: 4328: 4324: 4311: 4310: 4306: 4297: 4296: 4292: 4279: 4278: 4274: 4264: 4262: 4259:Financial Times 4253: 4252: 4248: 4238: 4236: 4226: 4222: 4212: 4210: 4200: 4196: 4186: 4184: 4175: 4174: 4170: 4155: 4151: 4141: 4139: 4129: 4125: 4115: 4113: 4101: 4090: 4077: 4076: 4072: 4056: 4055: 4051: 4038: 4037: 4028: 4013: 4004: 3995: 3994: 3987: 3978: 3977: 3973: 3942: 3938: 3921:Seamus Coffey, 3919: 3900: 3887: 3886: 3877: 3867: 3865: 3859:Apple (Ireland) 3848: 3839: 3829: 3827: 3817: 3813: 3800: 3799: 3795: 3775: 3771: 3754:Seamus Coffey, 3752: 3735: 3727:The Irish Times 3718: 3709: 3699: 3697: 3687: 3683: 3668: 3664: 3663: 3650: 3640: 3638: 3629: 3628: 3611: 3601: 3599: 3584: 3575: 3565: 3563: 3548: 3539: 3529: 3527: 3521: 3517: 3512: 3507: 3506: 3497: 3493: 3484: 3480: 3471: 3467: 3462: 3457: 3418:Section 110 SPV 3362: 3357: 3355: 3348: 3343: 3341: 3338: 3289: 3280: 3271: 3266: 3256: 3236:Helena Malikova 3215:Paschal Donohoe 3189:Paradise Papers 3142: 3136: 3116: 3110: 3107: 3100:needs expansion 3085: 3011: 3005: 2999: 2963: 2958: 2939: 2907: 2901: 2860: 2840:Helena Malikova 2824: 2819: 2505: 2504:Irish Corp. Tax 2500: 2495: 2490: 2485: 2481: 2441: 2435: 2382: 2376: 2371: 2245:overturned the 2221: 2183: 2181: 2169: 2162: 2161: 1848: 1838: 1837: 1793:Fiscus Judaicus 1768: 1758: 1757: 1716:Advocacy groups 1669: 1661: 1660: 1651:Trade agreement 1646:Free-trade zone 1604: 1594: 1593: 1531: 1511: 1501: 1500: 1161: 1151: 1150: 1122:Paradise Papers 963:Debtors' prison 922: 912: 911: 882:Tax preparation 842:Revenue service 837: 827: 826: 738: 728: 727: 708:Double taxation 703:Tax withholding 698:Tax competition 616:Non-tax revenue 596: 535: 525: 516:Niilo Jääskinen 466:Küllike Jürimäe 446: 435: 379: 341: 312: 301: 245: 167: 165: 152: 150: 136:Helena Malikova 102:Type of project 79: 73: 70: 59: 56:may be too long 51:This article's 47: 43: 34: 28: 23: 22: 15: 12: 11: 5: 7707: 7697: 7696: 7691: 7686: 7681: 7676: 7671: 7666: 7661: 7656: 7651: 7634: 7633: 7631: 7630: 7620: 7613: 7610: 7609: 7606: 7605: 7603: 7602: 7597: 7592: 7586: 7584: 7580: 7579: 7576: 7575: 7573: 7572: 7567: 7562: 7557: 7552: 7547: 7542: 7537: 7535:Robert A. Iger 7532: 7527: 7522: 7520:Mickey Drexler 7517: 7512: 7507: 7502: 7496: 7490: 7483: 7481: 7477: 7476: 7474: 7473: 7468: 7463: 7458: 7453: 7448: 7443: 7437: 7430: 7428: 7421: 7413: 7412: 7409: 7408: 7406: 7405: 7400: 7395: 7390: 7385: 7380: 7378:Jon Rubinstein 7375: 7370: 7365: 7360: 7355: 7350: 7345: 7343:Scott Forstall 7340: 7335: 7330: 7325: 7320: 7315: 7310: 7305: 7299: 7293: 7287: 7281: 7275: 7269: 7262: 7260: 7256: 7255: 7253: 7252: 7247: 7242: 7237: 7232: 7227: 7222: 7217: 7212: 7207: 7205:Isabel Ge Mahe 7202: 7197: 7192: 7186: 7180: 7174: 7167: 7165: 7158: 7149: 7145: 7144: 7142: 7141: 7136: 7135: 7134: 7129: 7119: 7114: 7113: 7112: 7102: 7097: 7096: 7095: 7090: 7085: 7080: 7075: 7065: 7064: 7063: 7053: 7052: 7051: 7041: 7040: 7039: 7034: 7029: 7019: 7014: 7013: 7012: 7007: 6999: 6998: 6997: 6992: 6982: 6977: 6972: 6971: 6970: 6965: 6960: 6953: 6946: 6933: 6931: 6927: 6926: 6923: 6922: 6920: 6919: 6914: 6909: 6904: 6897: 6892: 6887: 6882: 6881: 6880: 6873: 6858: 6856: 6850: 6849: 6847: 6846: 6845: 6844: 6836: 6835: 6834: 6827: 6820: 6815: 6810: 6803: 6796: 6789: 6782: 6775: 6768: 6761: 6754: 6747: 6740: 6733: 6726: 6719: 6712: 6707: 6702: 6697: 6690: 6679: 6677: 6671: 6670: 6668: 6667: 6662: 6657: 6652: 6647: 6642: 6637: 6631: 6629: 6620: 6616: 6615: 6612: 6611: 6609: 6608: 6607: 6606: 6601: 6591: 6586: 6581: 6576: 6575: 6574: 6562: 6561: 6560: 6555: 6550: 6538: 6533: 6532: 6531: 6520: 6518: 6514: 6513: 6511: 6510: 6503: 6496: 6491: 6489:Certifications 6486: 6481: 6475: 6473: 6469: 6468: 6466: 6465: 6464: 6463: 6453: 6452: 6451: 6441: 6440: 6439: 6428: 6426: 6420: 6419: 6417: 6416: 6411: 6410: 6409: 6404: 6392: 6387: 6381: 6379: 6375: 6374: 6372: 6371: 6370: 6369: 6364: 6359: 6349: 6344: 6343: 6342: 6330: 6329: 6328: 6323: 6316: 6309: 6304: 6297: 6287: 6282: 6276: 6274: 6270: 6269: 6267: 6266: 6261: 6256: 6250: 6248: 6241: 6235: 6234: 6231: 6230: 6227: 6226: 6224: 6223: 6218: 6213: 6208: 6203: 6198: 6193: 6188: 6183: 6182: 6181: 6176: 6171: 6161: 6156: 6155: 6154: 6147: 6142: 6130: 6129: 6128: 6118: 6117: 6116: 6111: 6106: 6096: 6091: 6086: 6081: 6076: 6071: 6065: 6062: 6061: 6059: 6058: 6053: 6050:Classic Mac OS 6046: 6041: 6036: 6031: 6026: 6025: 6024: 6019: 6009: 6008: 6007: 6002: 6000:iPadOS history 5997: 5992: 5987: 5972: 5970: 5959: 5953: 5952: 5949: 5948: 5946: 5945: 5940: 5935: 5930: 5925: 5924: 5923: 5913: 5912: 5911: 5901: 5896: 5890: 5888: 5884: 5883: 5881: 5880: 5875: 5869: 5867: 5861: 5860: 5858: 5857: 5852: 5847: 5842: 5836: 5834: 5828: 5827: 5825: 5824: 5819: 5814: 5808: 5806: 5800: 5799: 5797: 5796: 5789: 5782: 5775: 5768: 5760: 5758: 5752: 5751: 5749: 5748: 5743: 5738: 5733: 5732: 5731: 5726: 5716: 5715: 5714: 5701: 5699: 5690: 5681: 5675: 5674: 5672: 5671: 5666: 5661: 5656: 5651: 5646: 5641: 5635: 5632: 5631: 5624: 5623: 5616: 5609: 5601: 5595: 5594: 5589: 5582: 5581:External links 5579: 5576: 5575: 5563:"Press corner" 5554: 5525: 5493: 5475: 5461: 5427: 5401: 5383: 5365: 5339: 5334:New York Times 5321: 5307: 5289: 5271: 5266:New York Times 5252: 5232: 5215: 5201: 5183:Seamus Coffey 5175: 5161: 5143: 5115: 5101: 5073: 5045: 5020: 5001: 4982: 4958: 4933: 4907: 4882: 4845: 4819: 4798: 4784: 4759: 4726: 4701: 4676: 4665:. 11 June 2014 4650: 4624: 4598: 4581: 4567: 4550: 4531: 4505: 4479: 4451: 4437: 4411: 4392: 4373: 4348: 4322: 4319:. 29 May 2013. 4304: 4290: 4272: 4246: 4220: 4194: 4168: 4149: 4123: 4088: 4070: 4049: 4026: 4002: 3985: 3971: 3936: 3898: 3875: 3837: 3811: 3793: 3769: 3733: 3707: 3681: 3648: 3609: 3573: 3537: 3514: 3513: 3511: 3508: 3505: 3504: 3491: 3478: 3464: 3463: 3461: 3458: 3456: 3455: 3452:Gabriel Zucman 3449: 3443: 3437: 3432: 3427: 3421: 3415: 3409: 3403: 3397: 3391: 3385: 3380: 3375: 3369: 3368: 3367: 3353: 3350:Ireland portal 3337: 3334: 3333: 3332: 3329: 3326: 3323: 3320: 3317: 3314: 3311: 3308: 3305: 3302: 3299: 3296: 3293: 3288: 3285: 3279: 3276: 3270: 3267: 3255: 3254:Irish position 3252: 3211:Michael Noonan 3138:Main article: 3135: 3132: 3118: 3117: 3111:September 2024 3097: 3095: 3084: 3081: 3053:escrow account 3023:Michael Noonan 3010: 3007: 2997: 2962: 2959: 2957: 2956: 2950: 2943: 2938: 2937: 2932: 2926: 2920: 2912: 2899: 2893: 2892: 2889: 2886: 2879: 2859: 2858:Finding (2016) 2856: 2823: 2820: 2818: 2815: 2754: 2753: 2748: 2746: 2741: 2739: 2734: 2728: 2727: 2724: 2721: 2718: 2715: 2712: 2708: 2707: 2704: 2701: 2698: 2695: 2692: 2688: 2687: 2684: 2681: 2678: 2675: 2672: 2668: 2667: 2664: 2661: 2658: 2655: 2652: 2648: 2647: 2644: 2641: 2638: 2635: 2632: 2628: 2627: 2624: 2621: 2618: 2615: 2612: 2608: 2607: 2604: 2601: 2598: 2595: 2592: 2588: 2587: 2584: 2581: 2578: 2575: 2572: 2568: 2567: 2564: 2561: 2558: 2555: 2552: 2548: 2547: 2544: 2541: 2538: 2535: 2532: 2528: 2527: 2524: 2521: 2518: 2515: 2512: 2508: 2507: 2502: 2497: 2492: 2487: 2482: 2434: 2431: 2375: 2372: 2370: 2367: 2287:escrow account 2223: 2222: 2220: 2219: 2212: 2205: 2197: 2194: 2193: 2192: 2191: 2179: 2164: 2163: 2158: 2157: 2156: 2155: 2150: 2145: 2143:United Kingdom 2140: 2135: 2130: 2125: 2120: 2115: 2110: 2105: 2100: 2095: 2090: 2085: 2080: 2075: 2070: 2065: 2060: 2055: 2050: 2045: 2040: 2035: 2030: 2025: 2020: 2015: 2010: 2005: 2000: 1995: 1990: 1985: 1980: 1975: 1970: 1965: 1960: 1955: 1950: 1945: 1940: 1935: 1930: 1925: 1920: 1915: 1910: 1905: 1900: 1895: 1890: 1882: 1881: 1877: 1876: 1875: 1874: 1869: 1864: 1856: 1855: 1849: 1844: 1843: 1840: 1839: 1836: 1835: 1830: 1825: 1820: 1815: 1810: 1805: 1800: 1795: 1790: 1785: 1780: 1775: 1769: 1764: 1763: 1760: 1759: 1754: 1753: 1752: 1751: 1745: 1739: 1736:Tax Foundation 1733: 1727: 1718: 1717: 1713: 1712: 1711: 1710: 1708:Gabriel Zucman 1705: 1700: 1695: 1690: 1685: 1683:Mihir A. Desai 1677: 1676: 1670: 1667: 1666: 1663: 1662: 1659: 1658: 1653: 1648: 1643: 1638: 1633: 1632: 1631: 1626: 1616: 1611: 1605: 1600: 1599: 1596: 1595: 1592: 1591: 1586: 1581: 1576: 1571: 1566: 1561: 1556: 1551: 1546: 1544:Robin Hood tax 1541: 1536: 1528: 1523: 1518: 1512: 1507: 1506: 1503: 1502: 1499: 1498: 1493: 1488: 1483: 1481:Excess profits 1478: 1473: 1472: 1471: 1466: 1461: 1452: 1447: 1433: 1428: 1423: 1418: 1413: 1408: 1403: 1398: 1393: 1388: 1383: 1378: 1373: 1368: 1366:Gross receipts 1363: 1358: 1353: 1348: 1347: 1346: 1341: 1336: 1331: 1326: 1321: 1316: 1306: 1305: 1304: 1299: 1294: 1289: 1284: 1279: 1274: 1264: 1259: 1258: 1257: 1252: 1247: 1242: 1237: 1232: 1227: 1217: 1216: 1215: 1205: 1204: 1203: 1198: 1193: 1183: 1178: 1173: 1168: 1162: 1157: 1156: 1153: 1152: 1147: 1146: 1145: 1144: 1139: 1134: 1129: 1124: 1119: 1117:Offshore Leaks 1114: 1109: 1104: 1103: 1102: 1097: 1082: 1081: 1080:Major examples 1077: 1076: 1075: 1074: 1069: 1064: 1059: 1054: 1048: 1043: 1035: 1034: 1030: 1029: 1028: 1027: 1022: 1017: 1015:Dutch Sandwich 1012: 1007: 1001: 996: 988: 987: 983: 982: 981: 980: 975: 970: 965: 960: 955: 953:Tax resistance 950: 945: 944: 943: 930: 929: 923: 918: 917: 914: 913: 910: 909: 904: 899: 894: 889: 884: 879: 874: 869: 864: 859: 857:Taxable income 854: 852:Tax assessment 849: 844: 838: 833: 832: 829: 828: 823: 822: 821: 820: 815: 810: 805: 800: 792: 791: 787: 786: 785: 784: 779: 774: 769: 764: 759: 754: 746: 745: 744:General Theory 739: 734: 733: 730: 729: 726: 725: 720: 715: 713:Representation 710: 705: 700: 695: 690: 685: 680: 675: 670: 665: 660: 655: 650: 645: 640: 635: 634: 633: 623: 618: 613: 608: 603: 597: 592: 591: 588: 587: 580: 579: 571: 570: 564: 563: 555: 554: 549: 548: 544: 543: 540: 539: 527: 526: 524: 523: 518: 513: 508: 503: 498: 493: 488: 483: 478: 473: 468: 463: 457: 451: 450: 440: 439: 427: 426: 420: 419: 416: 412: 411: 408: 404: 403: 398: 394: 393: 390: 386: 385: 381: 380: 375: 367: 366: 358: 357: 352: 351: 347: 346: 343: 342: 340: 339: 334: 329: 327:Anna Marcoulli 323: 317: 316: 306: 305: 293: 292: 286: 285: 282: 278: 277: 274: 270: 269: 264: 260: 259: 256: 252: 251: 247: 246: 241: 233: 232: 224: 223: 220: 216: 215: 210: 206: 205: 202: 198: 197: 193: 192: 184: 183: 177: 173: 172: 162: 161:Disestablished 158: 157: 147: 143: 142: 140:Michael Noonan 125: 121: 120: 115: 111: 110: 103: 99: 98: 90: 89: 81: 80: 74:September 2024 50: 48: 41: 26: 9: 6: 4: 3: 2: 7706: 7695: 7692: 7690: 7687: 7685: 7682: 7680: 7677: 7675: 7672: 7670: 7667: 7665: 7662: 7660: 7657: 7655: 7652: 7650: 7647: 7646: 7644: 7629: 7621: 7618: 7615: 7614: 7611: 7601: 7598: 7596: 7595:Steve Wozniak 7593: 7591: 7588: 7587: 7585: 7581: 7571: 7568: 7566: 7563: 7561: 7558: 7556: 7555:Michael Scott 7553: 7551: 7548: 7546: 7543: 7541: 7538: 7536: 7533: 7531: 7530:Larry Ellison 7528: 7526: 7523: 7521: 7518: 7516: 7515:Bill Campbell 7513: 7511: 7508: 7506: 7503: 7500: 7497: 7494: 7491: 7488: 7487:Mike Markkula 7485: 7484: 7482: 7478: 7472: 7469: 7467: 7464: 7462: 7459: 7457: 7454: 7452: 7449: 7447: 7446:James A. Bell 7444: 7441: 7438: 7435: 7432: 7431: 7429: 7425: 7422: 7420: 7414: 7404: 7403:Steve Wozniak 7401: 7399: 7398:Avie Tevanian 7396: 7394: 7393:Sina Tamaddon 7391: 7389: 7386: 7384: 7381: 7379: 7376: 7374: 7371: 7369: 7366: 7364: 7361: 7359: 7356: 7354: 7351: 7349: 7348:Ellen Hancock 7346: 7344: 7341: 7339: 7336: 7334: 7331: 7329: 7326: 7324: 7321: 7319: 7316: 7314: 7311: 7309: 7306: 7303: 7300: 7297: 7294: 7291: 7288: 7285: 7282: 7279: 7276: 7273: 7272:Mike Markkula 7270: 7267: 7266:Michael Scott 7264: 7263: 7261: 7257: 7251: 7248: 7246: 7243: 7241: 7240:Phil Schiller 7238: 7236: 7233: 7231: 7228: 7226: 7223: 7221: 7218: 7216: 7213: 7211: 7208: 7206: 7203: 7201: 7198: 7196: 7193: 7190: 7187: 7184: 7181: 7178: 7177:Jeff Williams 7175: 7172: 7169: 7168: 7166: 7162: 7159: 7157: 7153: 7150: 7146: 7140: 7137: 7133: 7130: 7128: 7125: 7124: 7123: 7120: 7118: 7115: 7111: 7108: 7107: 7106: 7103: 7101: 7098: 7094: 7091: 7089: 7086: 7084: 7081: 7079: 7076: 7074: 7071: 7070: 7069: 7066: 7062: 7059: 7058: 7057: 7054: 7050: 7047: 7046: 7045: 7042: 7038: 7035: 7033: 7030: 7028: 7025: 7024: 7023: 7020: 7018: 7015: 7011: 7008: 7006: 7003: 7002: 7001:Headquarters 7000: 6996: 6993: 6991: 6988: 6987: 6986: 6983: 6981: 6978: 6976: 6973: 6969: 6966: 6964: 6961: 6958: 6954: 6951: 6947: 6944: 6940: 6939: 6938: 6935: 6934: 6932: 6928: 6918: 6915: 6913: 6910: 6908: 6905: 6903: 6902: 6901:Digital Ocean 6898: 6896: 6893: 6891: 6888: 6886: 6883: 6879: 6878: 6874: 6872: 6871: 6867: 6866: 6865: 6864: 6860: 6859: 6857: 6855: 6851: 6843: 6840: 6839: 6837: 6833: 6832: 6828: 6826: 6825: 6821: 6819: 6816: 6814: 6811: 6809: 6808: 6804: 6802: 6801: 6797: 6795: 6794: 6790: 6788: 6787: 6783: 6781: 6780: 6776: 6774: 6773: 6769: 6767: 6766: 6762: 6760: 6759: 6755: 6753: 6752: 6748: 6746: 6745: 6741: 6739: 6738: 6734: 6732: 6731: 6727: 6725: 6724: 6720: 6718: 6717: 6713: 6711: 6708: 6706: 6703: 6701: 6698: 6696: 6695: 6691: 6689: 6686: 6685: 6684: 6681: 6680: 6678: 6676: 6672: 6666: 6663: 6661: 6658: 6656: 6653: 6651: 6648: 6646: 6645:Apple Studios 6643: 6641: 6638: 6636: 6633: 6632: 6630: 6628: 6624: 6621: 6617: 6605: 6602: 6600: 6597: 6596: 6595: 6592: 6590: 6587: 6585: 6582: 6580: 6577: 6573: 6572: 6568: 6567: 6566: 6563: 6559: 6556: 6554: 6551: 6549: 6548: 6544: 6543: 6542: 6539: 6537: 6534: 6530: 6527: 6526: 6525: 6522: 6521: 6519: 6515: 6509: 6508: 6504: 6502: 6501: 6497: 6495: 6492: 6490: 6487: 6485: 6482: 6480: 6477: 6476: 6474: 6470: 6462: 6459: 6458: 6457: 6454: 6450: 6447: 6446: 6445: 6442: 6438: 6435: 6434: 6433: 6430: 6429: 6427: 6425:digital sales 6421: 6415: 6412: 6408: 6405: 6403: 6402: 6398: 6397: 6396: 6393: 6391: 6390:Walkie-Talkie 6388: 6386: 6383: 6382: 6380: 6378:Communication 6376: 6368: 6365: 6363: 6360: 6358: 6355: 6354: 6353: 6350: 6348: 6345: 6341: 6340: 6336: 6335: 6334: 6331: 6327: 6324: 6322: 6321: 6317: 6315: 6314: 6310: 6308: 6305: 6303: 6302: 6298: 6296: 6293: 6292: 6291: 6288: 6286: 6283: 6281: 6278: 6277: 6275: 6271: 6265: 6262: 6260: 6257: 6255: 6252: 6251: 6249: 6245: 6242: 6240: 6236: 6222: 6219: 6217: 6214: 6212: 6209: 6207: 6204: 6202: 6199: 6197: 6194: 6192: 6189: 6187: 6184: 6180: 6177: 6175: 6172: 6170: 6167: 6166: 6165: 6162: 6160: 6157: 6153: 6152: 6148: 6146: 6143: 6141: 6138: 6137: 6136: 6135: 6131: 6127: 6124: 6123: 6122: 6119: 6115: 6112: 6110: 6107: 6105: 6102: 6101: 6100: 6099:Final Cut Pro 6097: 6095: 6092: 6090: 6087: 6085: 6082: 6080: 6077: 6075: 6072: 6070: 6067: 6066: 6063: 6057: 6054: 6052: 6051: 6047: 6045: 6042: 6040: 6037: 6035: 6032: 6030: 6027: 6023: 6020: 6018: 6015: 6014: 6013: 6010: 6006: 6003: 6001: 5998: 5996: 5993: 5991: 5988: 5986: 5983: 5982: 5981: 5977: 5974: 5973: 5971: 5969: 5963: 5960: 5958: 5954: 5944: 5941: 5939: 5936: 5934: 5931: 5929: 5926: 5922: 5919: 5918: 5917: 5914: 5910: 5907: 5906: 5905: 5902: 5900: 5897: 5895: 5892: 5891: 5889: 5885: 5879: 5876: 5874: 5871: 5870: 5868: 5866: 5862: 5856: 5853: 5851: 5848: 5846: 5843: 5841: 5838: 5837: 5835: 5833: 5829: 5823: 5822:iPhone models 5820: 5818: 5815: 5813: 5810: 5809: 5807: 5805: 5801: 5795: 5794: 5790: 5788: 5787: 5783: 5781: 5780: 5776: 5774: 5773: 5769: 5767: 5766: 5762: 5761: 5759: 5757: 5753: 5747: 5744: 5742: 5739: 5737: 5734: 5730: 5727: 5725: 5722: 5721: 5720: 5717: 5713: 5712: 5708: 5707: 5706: 5703: 5702: 5700: 5698: 5694: 5691: 5689: 5685: 5682: 5680: 5676: 5670: 5667: 5665: 5662: 5660: 5657: 5655: 5652: 5650: 5647: 5645: 5642: 5640: 5637: 5636: 5633: 5629: 5622: 5617: 5615: 5610: 5608: 5603: 5602: 5599: 5593: 5590: 5588: 5585: 5584: 5564: 5558: 5543: 5536: 5529: 5522: 5510: 5509: 5504: 5497: 5489: 5485: 5479: 5471: 5465: 5449: 5445: 5441: 5434: 5432: 5415: 5411: 5405: 5397: 5393: 5387: 5379: 5375: 5369: 5353: 5349: 5343: 5335: 5331: 5325: 5317: 5311: 5303: 5299: 5293: 5285: 5281: 5275: 5267: 5263: 5256: 5245: 5239: 5237: 5225: 5219: 5211: 5205: 5197: 5190: 5186: 5179: 5171: 5165: 5157: 5153: 5147: 5132: 5131: 5126: 5119: 5111: 5105: 5090: 5089: 5084: 5077: 5062: 5061: 5056: 5049: 5042: 5037: 5036: 5031: 5024: 5016: 5015:TheJournal.ie 5012: 5005: 4997: 4993: 4986: 4979: 4975: 4970: 4962: 4947: 4943: 4937: 4921: 4917: 4911: 4904: 4899: 4895: 4889: 4887: 4871: 4867: 4863: 4859: 4852: 4850: 4834: 4830: 4823: 4816: 4812: 4808: 4802: 4794: 4788: 4773: 4769: 4763: 4756: 4743: 4736: 4730: 4715: 4711: 4705: 4690: 4686: 4680: 4664: 4660: 4654: 4639: 4635: 4628: 4612: 4608: 4602: 4594: 4588: 4586: 4577: 4571: 4564: 4560: 4554: 4547: 4542: 4535: 4520:. 31 May 2013 4519: 4515: 4509: 4494: 4490: 4483: 4468: 4464: 4458: 4456: 4447: 4441: 4426: 4422: 4415: 4407: 4403: 4396: 4388: 4384: 4377: 4362: 4358: 4352: 4337: 4333: 4326: 4318: 4314: 4308: 4300: 4294: 4286: 4282: 4276: 4260: 4256: 4250: 4235: 4231: 4224: 4209: 4205: 4198: 4182: 4178: 4172: 4164: 4160: 4153: 4138: 4134: 4127: 4112: 4111: 4106: 4099: 4097: 4095: 4093: 4084: 4080: 4074: 4067: 4063: 4059: 4053: 4045: 4041: 4035: 4033: 4031: 4022: 4018: 4011: 4009: 4007: 3998: 3992: 3990: 3981: 3975: 3967: 3963: 3959: 3955: 3951: 3947: 3940: 3932: 3928: 3924: 3917: 3915: 3913: 3911: 3909: 3907: 3905: 3903: 3894: 3890: 3884: 3882: 3880: 3864: 3860: 3856: 3852: 3846: 3844: 3842: 3826: 3822: 3815: 3807: 3803: 3797: 3790: 3786: 3785: 3780: 3773: 3765: 3761: 3757: 3750: 3748: 3746: 3744: 3742: 3740: 3738: 3729: 3728: 3723: 3716: 3714: 3712: 3696: 3692: 3685: 3678: 3674: 3673:EU Commission 3667: 3661: 3659: 3657: 3655: 3653: 3636: 3632: 3626: 3624: 3622: 3620: 3618: 3616: 3614: 3597: 3593: 3589: 3582: 3580: 3578: 3561: 3557: 3553: 3546: 3544: 3542: 3526: 3519: 3515: 3501: 3495: 3488: 3482: 3475: 3469: 3465: 3453: 3450: 3447: 3444: 3441: 3438: 3436: 3433: 3431: 3428: 3425: 3422: 3419: 3416: 3413: 3410: 3407: 3404: 3401: 3398: 3395: 3392: 3389: 3386: 3384: 3381: 3379: 3376: 3374: 3371: 3370: 3365: 3354: 3351: 3340: 3330: 3327: 3324: 3321: 3318: 3315: 3312: 3309: 3306: 3303: 3300: 3297: 3294: 3291: 3290: 3284: 3275: 3265: 3261: 3251: 3249: 3245: 3240: 3237: 3232: 3230: 3226: 3221: 3218: 3216: 3212: 3207: 3205: 3200: 3198: 3197:Irish Revenue 3193: 3190: 3185: 3181: 3179: 3175: 3171: 3167: 3166:Seamus Coffey 3162: 3154: 3146: 3141: 3131: 3129: 3128:General Court 3126:annulled the 3125: 3114: 3105: 3101: 3098:This section 3096: 3093: 3089: 3088: 3080: 3076: 3074: 3070: 3065: 3062: 3057: 3054: 3049: 3047: 3043: 3038: 3036: 3032: 3028: 3024: 3015: 3002: 2996: 2991: 2989: 2984: 2979: 2977: 2967: 2954: 2951: 2948: 2945: 2944: 2942: 2936: 2933: 2930: 2927: 2924: 2921: 2918: 2914: 2913: 2911: 2904: 2898: 2890: 2887: 2884: 2880: 2877: 2876: 2875: 2872: 2870: 2865: 2864:press release 2855: 2853: 2849: 2845: 2841: 2837: 2833: 2829: 2814: 2812: 2811:corporate tax 2808: 2804: 2800: 2796: 2791: 2788: 2786: 2782: 2777: 2769: 2765: 2760: 2752: 2749: 2747: 2745: 2742: 2740: 2738: 2735: 2733: 2730: 2729: 2725: 2722: 2719: 2716: 2713: 2710: 2709: 2705: 2702: 2699: 2696: 2693: 2690: 2689: 2685: 2682: 2679: 2676: 2673: 2670: 2669: 2665: 2662: 2659: 2656: 2653: 2650: 2649: 2645: 2642: 2639: 2636: 2633: 2630: 2629: 2625: 2622: 2619: 2616: 2613: 2610: 2609: 2605: 2602: 2599: 2596: 2593: 2590: 2589: 2585: 2582: 2579: 2576: 2573: 2570: 2569: 2565: 2562: 2559: 2556: 2553: 2550: 2549: 2545: 2542: 2539: 2536: 2533: 2530: 2529: 2525: 2522: 2519: 2516: 2513: 2510: 2509: 2503: 2498: 2493: 2488: 2483: 2479: 2478: 2472: 2468: 2466: 2462: 2458: 2454: 2445: 2440: 2430: 2428: 2427: 2422: 2418: 2413: 2409: 2406: 2398: 2394: 2391: 2386: 2381: 2366: 2363: 2361: 2360:General Court 2357: 2352: 2350: 2346: 2342: 2337: 2335: 2330: 2328: 2323: 2320: 2318: 2314: 2310: 2306: 2302: 2297: 2295: 2290: 2288: 2284: 2280: 2276: 2272: 2267: 2263: 2259: 2254: 2252: 2248: 2247:General Court 2244: 2239: 2237: 2233: 2229: 2218: 2213: 2211: 2206: 2204: 2199: 2198: 2196: 2195: 2190: 2180: 2178: 2173: 2168: 2167: 2166: 2165: 2154: 2151: 2149: 2148:United States 2146: 2144: 2141: 2139: 2136: 2134: 2131: 2129: 2126: 2124: 2121: 2119: 2116: 2114: 2111: 2109: 2106: 2104: 2101: 2099: 2096: 2094: 2091: 2089: 2086: 2084: 2081: 2079: 2076: 2074: 2071: 2069: 2066: 2064: 2061: 2059: 2056: 2054: 2051: 2049: 2046: 2044: 2041: 2039: 2036: 2034: 2031: 2029: 2026: 2024: 2021: 2019: 2016: 2014: 2011: 2009: 2006: 2004: 2001: 1999: 1996: 1994: 1991: 1989: 1986: 1984: 1981: 1979: 1976: 1974: 1971: 1969: 1966: 1964: 1961: 1959: 1956: 1954: 1951: 1949: 1946: 1944: 1941: 1939: 1936: 1934: 1931: 1929: 1926: 1924: 1921: 1919: 1916: 1914: 1911: 1909: 1906: 1904: 1901: 1899: 1896: 1894: 1891: 1889: 1886: 1885: 1884: 1883: 1879: 1878: 1873: 1870: 1868: 1865: 1863: 1860: 1859: 1858: 1857: 1854:All Countries 1853: 1852: 1847: 1842: 1841: 1834: 1831: 1829: 1826: 1824: 1821: 1819: 1816: 1814: 1811: 1809: 1808:Tolerance tax 1806: 1804: 1801: 1799: 1796: 1794: 1791: 1789: 1786: 1784: 1781: 1779: 1776: 1774: 1771: 1770: 1767: 1762: 1761: 1749: 1746: 1743: 1740: 1737: 1734: 1731: 1728: 1725: 1722: 1721: 1720: 1719: 1715: 1714: 1709: 1706: 1704: 1701: 1699: 1696: 1694: 1691: 1689: 1686: 1684: 1681: 1680: 1679: 1678: 1674: 1673: 1665: 1664: 1657: 1654: 1652: 1649: 1647: 1644: 1642: 1639: 1637: 1634: 1630: 1627: 1625: 1622: 1621: 1620: 1617: 1615: 1612: 1610: 1607: 1606: 1603: 1598: 1597: 1590: 1587: 1585: 1582: 1580: 1577: 1575: 1572: 1570: 1567: 1565: 1562: 1560: 1557: 1555: 1552: 1550: 1547: 1545: 1542: 1540: 1537: 1534: 1529: 1527: 1524: 1522: 1519: 1517: 1514: 1513: 1510: 1509:International 1505: 1504: 1497: 1494: 1492: 1489: 1487: 1484: 1482: 1479: 1477: 1474: 1470: 1467: 1465: 1462: 1460: 1456: 1453: 1451: 1448: 1446: 1443: 1442: 1441: 1437: 1434: 1432: 1429: 1427: 1424: 1422: 1419: 1417: 1414: 1412: 1411:Resource rent 1409: 1407: 1404: 1402: 1399: 1397: 1394: 1392: 1389: 1387: 1384: 1382: 1379: 1377: 1374: 1372: 1369: 1367: 1364: 1362: 1359: 1357: 1354: 1352: 1349: 1345: 1342: 1340: 1337: 1335: 1332: 1330: 1327: 1325: 1322: 1320: 1317: 1315: 1312: 1311: 1310: 1307: 1303: 1300: 1298: 1295: 1293: 1290: 1288: 1285: 1283: 1280: 1278: 1275: 1273: 1270: 1269: 1268: 1265: 1263: 1260: 1256: 1253: 1251: 1248: 1246: 1243: 1241: 1238: 1236: 1233: 1231: 1228: 1226: 1223: 1222: 1221: 1218: 1214: 1211: 1210: 1209: 1208:Capital gains 1206: 1202: 1199: 1197: 1194: 1192: 1189: 1188: 1187: 1184: 1182: 1179: 1177: 1174: 1172: 1169: 1167: 1164: 1163: 1160: 1155: 1154: 1143: 1140: 1138: 1135: 1133: 1130: 1128: 1127:Panama Papers 1125: 1123: 1120: 1118: 1115: 1113: 1110: 1108: 1105: 1101: 1098: 1096: 1095: 1091: 1090: 1089: 1086: 1085: 1084: 1083: 1079: 1078: 1073: 1070: 1068: 1065: 1063: 1060: 1058: 1055: 1052: 1049: 1047: 1044: 1042: 1039: 1038: 1037: 1036: 1032: 1031: 1026: 1023: 1021: 1018: 1016: 1013: 1011: 1008: 1005: 1002: 1000: 997: 995: 994:Tax inversion 992: 991: 990: 989: 985: 984: 979: 976: 974: 971: 969: 966: 964: 961: 959: 956: 954: 951: 949: 946: 942: 939: 938: 937: 936:Tax avoidance 934: 933: 932: 931: 927: 926: 921: 920:Noncompliance 916: 915: 908: 905: 903: 900: 898: 897:Tax collector 895: 893: 890: 888: 885: 883: 880: 878: 877:Tax residence 875: 873: 870: 868: 865: 863: 860: 858: 855: 853: 850: 848: 847:Revenue stamp 845: 843: 840: 839: 836: 831: 830: 819: 816: 814: 811: 809: 806: 804: 801: 799: 796: 795: 794: 793: 789: 788: 783: 780: 778: 775: 773: 770: 768: 765: 763: 762:Tax incidence 760: 758: 757:Excess burden 755: 753: 750: 749: 748: 747: 743: 742: 737: 732: 731: 724: 721: 719: 716: 714: 711: 709: 706: 704: 701: 699: 696: 694: 691: 689: 686: 684: 683:Tax incentive 681: 679: 678:Tax advantage 676: 674: 671: 669: 666: 664: 661: 659: 656: 654: 651: 649: 646: 644: 641: 639: 638:Tax threshold 636: 632: 629: 628: 627: 624: 622: 619: 617: 614: 612: 609: 607: 604: 602: 599: 598: 595: 590: 589: 586: 585:fiscal policy 583:An aspect of 582: 581: 577: 573: 572: 569: 566: 565: 561: 560: 550: 545: 541: 538: 534: 533: 528: 522: 519: 517: 514: 512: 511:Andreas Kumin 509: 507: 504: 502: 499: 497: 494: 492: 489: 487: 484: 482: 479: 477: 474: 472: 469: 467: 464: 462: 459: 458: 456: 452: 449: 448:Koen Lenaerts 445: 441: 438: 434: 433: 428: 425: 421: 417: 413: 409: 405: 402: 399: 395: 391: 387: 382: 378: 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