Apple: Competition law is Europe’s weapon of choice

The EU has long tried to control member states’ tax laws - and now it has finally found a way to do it

4th September, 2016
Ireland allowed Apple to allocate profits into a stateless company that effectively paid no tax Pic: Getty

The European Commission’s ruling on Apple has revolutionised the EU’s fight against international corporate tax avoidance, and potentially the entire trajectory of European integration.

Put simply, Ireland allowed Apple to allocate profits into a stateless company that effectively paid no tax, and this has been found to be a form of illegal state aid.

The implication is radical and simple: member states that facilitate multinationals to pay less tax than the...

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