"Should Ireland Have Taxed Apple?" by Reuven S. Avi-Yonah and Nessa Ní Chasaide
 

Document Type

Article

Publication Date

11-2024

Abstract

On September 10 the EU’s Court of Justice issued its long-awaited decision in the Apple state aid case. Surprisingly, it reversed the EU’s General Court decision and held that the European Commission was correct in finding that Ireland had provided prohibited state aid to Apple, and therefore Apple must pay Ireland the €13 billion in taxes that it would have paid but for the illegal subsidy. This state aid case, the largest in the EU’s history, highlights significant issues about the legal governance of corporate tax. This article examines the notable features of the Court ruling, then outlines why we believe the Court erred in its ruling. Next, it outlines Apple’s post-stateless structure via Ireland and considers how the current Irish regime is affected by pillar 2. The final section discusses some implications for the EU and corporate tax.

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Reprinted with the permission of Tax Analysts.

Available for download on Saturday, November 18, 2034


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