Apple was a test case that will go down in history

The new corporation tax climate will present challenges for small countries including Ireland

19th July, 2020
Apple was a test case that will go down in history
The General Court of the EU ruled last week that Ireland was not in breach of EU rules in how it had taxed US tech giant Apple

On the face of it, Ireland won the Apple case last Wednesday. The General Court of the European Union held that Ireland was not in breach of EU state aid rules in the manner it had taxed Apple entities in this country. Some political noise following the ruling had to do with the €13 billion of tax that the exchequer “lost” as a consequence of the ruling.

This is nonsense. The €13 billion...

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