Plain speaking on multinational tax

EU Commission's formal investigation into the tax arrangements of Apple in Ireland has set off the predictable sound and fury on both sides of the Atlantic.

15th June, 2014

The announcement by the EU Commission of a formal investigation into the tax arrangements which applied to Apple in Ireland has set off the predictable sound and fury on both sides of the Atlantic. In the light of this, a few things need to be said.

The first is that US politicians and commentators need to realise that at the heart of all this are various provisions of the US tax system. If the US...

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