European Commission takes potential tax benefits Apple under scrutiny




The European Commission has ordered a thorough investigation into the tax policies of the Irish government in relation to Apple. Examined include whether Ireland has provided the group, which can be seen. As unlawful state aid tax benefits

The formal investigation into Apple is one of three formal investigations into possible state aid through tax rules of Member States. The policy of the Netherlands regarding Starbucks is examined. Apple is considered the system of tax tricks that Double Irish arrangement as one of the founding fathers called is.

Through tax structures with subsidiaries located in Ireland, shell companies, Apple knows by locks to avoid. High international tax profits This raises the concern legal, but the practice had to endure. Increasingly criticized in recent years Many large multinationals use similar structures. The U.S. Senate quantified in a study last year that Apple had paid a sum of 44 billion. No tax in four years

“Under EU state aid rules, national authorities may not take measures which certain undertakings less taxes have to pay would be if the tax rules of the Member State in the case fairly and applied without discrimination,” says JoaquĆ­n Almunia, Vice-President of the European Commission. The committee said to fear that Ireland has granted Apple, “Apple tax rate which has fallen below the level that would have paid for a correct application of the tax rules. ‘Selective advantage’

Include the individual lines of the Irish Revenue Commissioners on the calculation of the taxable income allocated to the Irish branches of Apple Sales International and Apple Operations Europe, are examined. Ireland has always denied having the tax rules. Specific arrangements with Apple Late last year, the country or changed rules to make the Double Irish arrangement partly impossible.

Should the Commission conclude that there was unlawful state aid, then follow the recovery of Apple in theory. In practice this is never used because difficult to show that group knew that it was unlawful state aid.


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