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</li> <li id="toc-Recovery_order_(2016)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Recovery_order_(2016)"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Recovery order (2016)</span> </div> </a> <ul id="toc-Recovery_order_(2016)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Appeal_(2016–2020)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Appeal_(2016–2020)"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Appeal (2016–2020)</span> </div> </a> <ul id="toc-Appeal_(2016–2020)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Court_of_Justice_final_ruling_(2024)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Court_of_Justice_final_ruling_(2024)"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Court of Justice final ruling (2024)</span> </div> </a> <ul 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<span class="vector-toc-numb">5</span> <span>Timeline</span> </div> </a> <ul id="toc-Timeline-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Notes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Notes"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Notes</span> </div> </a> <ul id="toc-Notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> 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dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Tax dispute involving Apple, Ireland, and the EU</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a></div> <p class="mw-empty-elt"> </p><p><br /> </p> <style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox vcard"><tbody><tr><th colspan="2" class="infobox-above summary">European investigation into Apple's tax deal with Ireland</th></tr><tr><td colspan="2" class="infobox-image"><span class="mw-default-size" typeof="mw:File/Frameless"><a href="/wiki/File:EU_State_Aid_Case_Ireland_Apple.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d3/EU_State_Aid_Case_Ireland_Apple.jpg/220px-EU_State_Aid_Case_Ireland_Apple.jpg" decoding="async" width="220" height="125" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d3/EU_State_Aid_Case_Ireland_Apple.jpg/330px-EU_State_Aid_Case_Ireland_Apple.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d3/EU_State_Aid_Case_Ireland_Apple.jpg/440px-EU_State_Aid_Case_Ireland_Apple.jpg 2x" data-file-width="3507" data-file-height="1992" /></a></span></td></tr><tr><th scope="row" class="infobox-label">Type of project</th><td class="infobox-data">State aid investigation under <a href="/wiki/EU" class="mw-redirect" title="EU">EU</a> rules</td></tr><tr><th scope="row" class="infobox-label">Owner</th><td class="infobox-data"><a href="/wiki/European_Commission" title="European Commission">European Commission</a></td></tr><tr><th scope="row" class="infobox-label">Key people</th><td class="infobox-data"><a href="/wiki/Margrethe_Vestager" title="Margrethe Vestager">Margrethe Vestager</a>, <a href="/wiki/Tim_Cook" title="Tim Cook">Tim Cook</a>, <a href="/wiki/Helena_Malikova" title="Helena Malikova">Helena Malikova</a>, <a href="/wiki/Michael_Noonan_(Fine_Gael_politician)" title="Michael Noonan (Fine Gael politician)">Michael Noonan</a></td></tr><tr><th scope="row" class="infobox-label">Established</th><td class="infobox-data">29 August 2016<span style="display:none"> (<span class="bday dtstart published updated itvstart">2016-08-29</span>)</span></td></tr><tr><th scope="row" class="infobox-label">Disestablished</th><td class="infobox-data">10 September 2024<span style="display:none"> (<span class="dtend itvend">2024-09-10</span>)</span></td></tr><tr><th scope="row" class="infobox-label">Status</th><td class="infobox-data"><a href="/wiki/European_Court_of_Justice" title="European Court of Justice">European Court of Justice</a> confirmed European Commission's ruling</td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox"><tbody><tr><th colspan="2" class="infobox-above" style="background-color: #69f; font-style: italic">Commission Decision (EU) 2017/1283</th></tr><tr><th colspan="2" class="infobox-header" style="background-color: #69f">Decided 30 August 2016</th></tr><tr><th scope="row" class="infobox-label">Case</th><td class="infobox-data">C/2016/5605</td></tr><tr><th scope="row" class="infobox-label">CelexID</th><td class="infobox-data"><a rel="nofollow" class="external text" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017D1283">32017D1283</a></td></tr><tr><th scope="row" class="infobox-label">Language of proceedings</th><td class="infobox-data">English</td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox"><tbody><tr><th colspan="2" class="infobox-above" style="background-color: #69f; font-style: italic">Ireland and Others v European Commission</th></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><a href="/wiki/File:European_stars.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/93/European_stars.svg/100px-European_stars.svg.png" decoding="async" width="100" height="100" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/93/European_stars.svg/150px-European_stars.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/93/European_stars.svg/200px-European_stars.svg.png 2x" data-file-width="300" data-file-height="300" /></a></span><div class="infobox-caption"><a href="/wiki/European_Court_of_First_Instance" class="mw-redirect" title="European Court of First Instance">Court of First Instance</a></div></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #69f">Decided 15 July 2020</th></tr><tr><th scope="row" class="infobox-label">Case</th><td class="infobox-data">T‑778/16, T‑892/16</td></tr><tr><th scope="row" class="infobox-label">ECLI</th><td class="infobox-data"><a rel="nofollow" class="external text" href="https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=ecli:ECLI:EU:T:2020:338">ECLI:EU:T:2020:338</a></td></tr><tr><th scope="row" class="infobox-label">Chamber</th><td class="infobox-data">Seventh</td></tr><tr><th scope="row" class="infobox-label">Language of proceedings</th><td class="infobox-data">English</td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #69f"><a href="/wiki/European_Court_of_Justice#Organisation" title="European Court of Justice">Court composition</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"></th></tr><tr><td colspan="2" class="infobox-full-data" style="background:transparent; padding:0.1em 0.5em !important; text-align:center; line-height:1.3em;"><b><a href="/wiki/Judge-Rapporteur" class="mw-redirect" title="Judge-Rapporteur">Judge-Rapporteur</a></b><br /><a href="/w/index.php?title=Vesna_Tomljenovi%C4%87&action=edit&redlink=1" class="new" title="Vesna Tomljenović (page does not exist)">Vesna Tomljenović</a></td></tr><tr><td colspan="2" class="infobox-full-data" style="background:transparent; padding:0.1em 0.5em !important; text-align:center; line-height:1.3em;"><b>President</b><br /><a href="/wiki/Marc_van_der_Woude" title="Marc van der Woude">Marc van der Woude</a></td></tr><tr><td colspan="2" class="infobox-full-data" style="background:transparent; padding:0.1em 0.5em !important; text-align:center; line-height:1.3em;"><b>Judges</b><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><div class="hlist"><ul><li><a href="/wiki/Anna_Marcoulli" title="Anna Marcoulli">Anna Marcoulli</a></li><li><a href="/wiki/Jan_M._Passer" class="mw-redirect" title="Jan M. Passer">Jan M. Passer</a></li><li><a href="/w/index.php?title=Alexander_Kornezov&action=edit&redlink=1" class="new" title="Alexander Kornezov (page does not exist)">Alexander Kornezov</a></li></ul></div></td></tr><tr style="display:none"><th colspan="2"> </th></tr><tr><th colspan="2" class="infobox-header" style="background-color: #69f">Keywords</th></tr><tr><td colspan="2" class="infobox-full-data">State aid — Aid implemented by Ireland — Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid — Advance tax decisions (tax rulings) — Selective tax advantages — Arm's length principle</td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox"><tbody><tr><th colspan="2" class="infobox-above" style="background-color: #69f; font-style: italic">European Commission v Ireland and Apple Sales International</th></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><a href="/wiki/File:European_stars.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/93/European_stars.svg/100px-European_stars.svg.png" decoding="async" width="100" height="100" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/93/European_stars.svg/150px-European_stars.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/93/European_stars.svg/200px-European_stars.svg.png 2x" data-file-width="300" data-file-height="300" /></a></span><div class="infobox-caption"><a href="/wiki/European_Court_of_Justice" title="European Court of Justice">European Court of Justice</a></div></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #69f">Decided 10 September 2024</th></tr><tr><th scope="row" class="infobox-label">Case</th><td class="infobox-data">C-465/20 P</td></tr><tr><th scope="row" class="infobox-label">ECLI</th><td class="infobox-data"><a rel="nofollow" class="external text" href="https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=ecli:ECLI:EU:C:2024:724">ECLI:EU:C:2024:724</a></td></tr><tr><th scope="row" class="infobox-label">Chamber</th><td class="infobox-data">Grand</td></tr><tr><th scope="row" class="infobox-label">Language of proceedings</th><td class="infobox-data">English</td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #69f"><a href="/wiki/European_Court_of_Justice#Organisation" title="European Court of Justice">Court composition</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"></th></tr><tr><td colspan="2" class="infobox-full-data" style="background:transparent; padding:0.1em 0.5em !important; text-align:center; line-height:1.3em;"><b><a href="/wiki/Judge-Rapporteur" class="mw-redirect" title="Judge-Rapporteur">Judge-Rapporteur</a></b><br /><a href="/wiki/Nils_Wahl" title="Nils Wahl">Nils Wahl</a></td></tr><tr><td colspan="2" class="infobox-full-data" style="background:transparent; padding:0.1em 0.5em !important; text-align:center; line-height:1.3em;"><b>President</b><br /><a href="/wiki/Koen_Lenaerts" title="Koen Lenaerts">Koen Lenaerts</a></td></tr><tr><td colspan="2" class="infobox-full-data" style="background:transparent; padding:0.1em 0.5em !important; text-align:center; line-height:1.3em;"><b>Judges</b><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><div class="hlist"><ul><li><a href="/w/index.php?title=Lars_Bay_Larsen&action=edit&redlink=1" class="new" title="Lars Bay Larsen (page does not exist)">Lars Bay Larsen (Vice-President)</a></li><li><a href="/wiki/K%C3%BCllike_J%C3%BCrim%C3%A4e" title="Küllike Jürimäe">Küllike Jürimäe</a></li><li><a href="/w/index.php?title=Constantinos_Lycourgos&action=edit&redlink=1" class="new" title="Constantinos Lycourgos (page does not exist)">Constantinos Lycourgos</a></li><li><a href="/wiki/Eugene_Regan" title="Eugene Regan">Eugene Regan</a></li><li><a href="/w/index.php?title=Thomas_von_Danwitz&action=edit&redlink=1" class="new" title="Thomas von Danwitz (page does not exist)">Thomas von Danwitz</a></li><li><a href="/wiki/Zolt%C3%A1n_Csehi" title="Zoltán Csehi">Zoltán Csehi</a></li><li><a href="/w/index.php?title=Octavia_Spineanu-Matei&action=edit&redlink=1" class="new" title="Octavia Spineanu-Matei (page does not exist)">Octavia Spineanu-Matei</a></li><li><a href="/wiki/Marko_Ile%C5%A1i%C4%8D" title="Marko Ilešič">Marko Ilešič</a></li><li><a href="/w/index.php?title=Jean-Claude_Bonichot&action=edit&redlink=1" class="new" title="Jean-Claude Bonichot (page does not exist)">Jean-Claude Bonichot</a></li><li><a href="/w/index.php?title=Irmantas_Jarukaitis&action=edit&redlink=1" class="new" title="Irmantas Jarukaitis (page does not exist)">Irmantas Jarukaitis</a></li><li><a href="/w/index.php?title=Andreas_Kumin&action=edit&redlink=1" class="new" title="Andreas Kumin (page does not exist)">Andreas Kumin</a></li><li><a href="/wiki/Niilo_J%C3%A4%C3%A4skinen" title="Niilo Jääskinen">Niilo Jääskinen</a></li><li><a href="/w/index.php?title=Miroslav_Gavalec&action=edit&redlink=1" class="new" title="Miroslav Gavalec (page does not exist)">Miroslav Gavalec</a></li></ul></div></td></tr><tr><td colspan="2" class="infobox-full-data" style="background:transparent; padding:0.1em 0.5em !important; text-align:center; line-height:1.3em;"><b><a href="/wiki/Advocate_General" class="mw-redirect" title="Advocate General">Advocate General</a></b><br /><a href="/wiki/Giovanni_Pitruzzella" title="Giovanni Pitruzzella">Giovanni Pitruzzella</a></td></tr><tr style="display:none"><th colspan="2"> </th></tr><tr><th colspan="2" class="infobox-header" style="background-color: #69f">Keywords</th></tr><tr><td colspan="2" class="infobox-full-data">Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length principle</td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1246091330">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid var(--border-color-base,#a2a9b1);padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output 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.sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Economic_justice" title="Economic justice">Economic justice</a></li> <li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS) <ul><li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> <ul><li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Tax exemption</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li> <li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li> <li><a href="/wiki/Tax_patent" title="Tax patent">Tax patent</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Illegal <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Tax_exile" title="Tax exile">Tax exile</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a class="mw-selflink selflink">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" class="mw-redirect" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" class="mw-redirect" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Apple's EU tax dispute</b> refers to an investigation by the <a href="/wiki/European_Commission" title="European Commission">European Commission</a> into tax arrangements between <a href="/wiki/Apple_Inc." title="Apple Inc.">Apple</a> and Ireland, which allowed the company to pay close to zero corporate tax over 10 years.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>On 29 August 2016, after a two-year investigation, <a href="/wiki/European_Commission" title="European Commission">European Commission</a> ordered <a href="/wiki/Apple_Inc." title="Apple Inc.">Apple</a> to pay €13 billion, plus interest, in unpaid Irish taxes from 2004–14 to the Irish state.<sup id="cite_ref-eu1_2-0" class="reference"><a href="#cite_note-eu1-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> It was the largest corporate tax fine (in fact a recovery order, technically not a fine) in history.<sup id="cite_ref-tax_3-0" class="reference"><a href="#cite_note-tax-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The European bureaucrat, <a href="/wiki/Helena_Malikova" title="Helena Malikova">Helena Malikova</a>, was credited with uncovering the extent of the tax avoidance by Apple, namely that the company was paying only 0.005 per cent tax on profits booked through its Irish subsidiary.<sup id="cite_ref-times_4-0" class="reference"><a href="#cite_note-times-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> In November 2016, the <a href="/wiki/Government_of_Ireland" title="Government of Ireland">Irish government</a> formally appealed the ruling, claiming there was no violation of Irish tax law,<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> and that the commission's action was "an intrusion into Irish sovereignty", as national tax policy is excluded from <a href="/wiki/Treaties_of_the_European_Union" title="Treaties of the European Union">EU treaties</a>.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> In November 2016, Apple CEO <a href="/wiki/Tim_Cook" title="Tim Cook">Tim Cook</a> announced Apple would appeal,<sup id="cite_ref-:0_8-0" class="reference"><a href="#cite_note-:0-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> and in September 2018, Apple lodged €13 billion to an <a href="/wiki/Escrow_account" class="mw-redirect" title="Escrow account">escrow account</a>, pending appeal.<sup id="cite_ref-13bn_9-0" class="reference"><a href="#cite_note-13bn-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> In July 2020, the European General Court struck down EU tax decision as illegal, ruling in favor of Apple. </p><p>The issue was Apple's variation of the <a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> tax system, which, from 2004 to 2014, Apple used to shield €110.8 billion<sup id="cite_ref-cof1_10-0" class="reference"><a href="#cite_note-cof1-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-cof2_11-0" class="reference"><a href="#cite_note-cof2-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> of non–US profits from tax.<sup id="cite_ref-rotten_apple_12-0" class="reference"><a href="#cite_note-rotten_apple-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p><p>On 9 January 2015, Apple informed the Commission<sup id="cite_ref-findings_13-0" class="reference"><a href="#cite_note-findings-13"><span class="cite-bracket">[</span>a<span class="cite-bracket">]</span></a></sup> that it closed its hybrid–Double Irish, <a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">base erosion and profit shifting</a> (BEPS) tool.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> In Q1 2015, Apple restructured into a new Irish BEPS tool called the <a href="/wiki/Double_Irish#Backstop_of_capital_allowances" class="mw-redirect" title="Double Irish">Capital Allowances for Intangible Assets</a> (CAIA) tool,<sup id="cite_ref-cof2_11-1" class="reference"><a href="#cite_note-cof2-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-cofr_15-0" class="reference"><a href="#cite_note-cofr-15"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> also called the <a href="/wiki/Ireland_as_a_tax_haven#Green_Jersey" title="Ireland as a tax haven">Green Jersey</a>. Apple's Q1 2015 restructuring required a 12 July 2016 restatement of Irish 2015 GDP, which increased it by 26.3 per cent (later revised to 34.4 per cent); the restatement was called "<a href="/wiki/Leprechaun_economics" title="Leprechaun economics">leprechaun economics</a>", and led to new EU inquiries in 2017,<sup id="cite_ref-eu_16-0" class="reference"><a href="#cite_note-eu-16"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-sb1_17-0" class="reference"><a href="#cite_note-sb1-17"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> and accusations in June 2018, that Ireland was the world's <a href="/wiki/Tax_haven#Top_10_tax_havens" title="Tax haven">largest tax haven</a>.<sup id="cite_ref-zux_18-0" class="reference"><a href="#cite_note-zux-18"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p><p>Ireland's rejection of the EU Commission's "windfall" in back-taxes surprised some.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>On 15 July 2020, the <a href="/wiki/General_Court_(European_Union)" title="General Court (European Union)">European General Court</a> ruled that the Commission "did not succeed in showing to the requisite legal standard" that Apple had received tax advantages from Ireland, and ruled in favour of Apple.<sup id="cite_ref-IT11_20-0" class="reference"><a href="#cite_note-IT11-20"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p><p>The European Commission appealed the decision of the lower court before the <a href="/wiki/European_Court_of_Justice" title="European Court of Justice">European Court of Justice</a>, the supreme court in matters of EU law. </p><p>On 10 September 2024 the <a href="/wiki/European_Court_of_Justice" title="European Court of Justice">European Court of Justice</a> set aside the judgment of the lower <a href="/wiki/General_Court_(European_Union)" title="General Court (European Union)">General Court</a>, which previously overturned the Commission’s decision, by reasoning that it contained legal errors. The 2016 decision by the European Commission was fully reinstated in this final judgement. As a consequence Apple is ordered to pay €13 billion, in unpaid Irish taxes.<sup id="cite_ref-ECJ_final_ruling_21-0" class="reference"><a href="#cite_note-ECJ_final_ruling-21"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-ECJ_final_ruling2_22-0" class="reference"><a href="#cite_note-ECJ_final_ruling2-22"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Background">Background</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=1" title="Edit section: Background"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="History_of_Apple_in_Ireland">History of Apple in Ireland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=2" title="Edit section: History of Apple in Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Low_tax_economy" title="Corporation tax in the Republic of Ireland">Corporation tax in the Republic of Ireland § Low tax economy</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Ahern-Bush-Patrick%27s2005.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/Ahern-Bush-Patrick%27s2005.jpg/220px-Ahern-Bush-Patrick%27s2005.jpg" decoding="async" width="220" height="152" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/Ahern-Bush-Patrick%27s2005.jpg/330px-Ahern-Bush-Patrick%27s2005.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/47/Ahern-Bush-Patrick%27s2005.jpg/440px-Ahern-Bush-Patrick%27s2005.jpg 2x" data-file-width="514" data-file-height="354" /></a><figcaption>On 14 September 2016, former Irish <a href="/wiki/Taoiseach" title="Taoiseach">Taoiseach</a> <a href="/wiki/Bertie_Ahern" title="Bertie Ahern">Bertie Ahern</a> (from 1997 to 2008) said that the Irish <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Revenue Commissioners</a> kept the Apple 1991 and 2007 tax rulings secret from the Irish Cabinet.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>On 23 December 1980, <a href="/wiki/Apple_Inc." title="Apple Inc.">Apple</a> opened production facilities in Holyhill, Cork.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> By 1990, the number of jobs had grown from 700 jobs to 1000 permanent jobs, as well as 500 sub-contractors.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> Interview excerpts, published by European Commission, found that this information was used in the way of background information by a tax adviser representing Apple during meetings with Apple in 1990.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p><p>By November 2016, Apple employed 6,000 people in Ireland, almost all of whom were in the Apple Hollyhill Cork plant. The Cork plant is Apple's only self-operated manufacturing plant in the world (Apple otherwise always contracts to third-party manufacturers). Holyhill is considered a low-technology facility, building iMacs to order by hand, and in this regard is more akin to a global logistics hub for Apple (albeit located on the island of Ireland). No research is carried out in the facility.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> Unusually for a plant, over 700 of the 6,000 employees work from home (the largest remote percentage of any Irish technology company).<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>Apple's unusual Cork plant should be seen in the context of the job thresholds Ireland places on US multinationals making use of the main Irish <a href="/wiki/BEPS" class="mw-redirect" title="BEPS">BEPS</a> tools <style data-mw-deduplicate="TemplateStyles:r1033199720">.mw-parser-output div.crossreference{padding-left:0}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><span role="note" class="hatnote navigation-not-searchable crossreference">(see <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Low_tax_economy" title="Corporation tax in the Republic of Ireland">Corporation tax in the Republic of Ireland § Low tax economy</a> for discussion)</span>, which provide <i><a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Effective_tax_rate_(ETR)" title="Corporation tax in the Republic of Ireland">effective Irish tax rates</a></i> of 0–2.5%, but require specific employment quotas; and give more "substance" to the BEPS tool. </p> <div class="mw-heading mw-heading3"><h3 id="Apple's_Irish_structure"><span id="Apple.27s_Irish_structure"></span>Apple's Irish structure</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=3" title="Edit section: Apple's Irish structure"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Multinational_tax_schemes" title="Corporation tax in the Republic of Ireland">Corporation tax in the Republic of Ireland § Multinational tax schemes</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Apple%27s_Offshore_Organisational_Structure_(2013_Senate_Report).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5e/Apple%27s_Offshore_Organisational_Structure_%282013_Senate_Report%29.jpg/220px-Apple%27s_Offshore_Organisational_Structure_%282013_Senate_Report%29.jpg" decoding="async" width="220" height="166" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5e/Apple%27s_Offshore_Organisational_Structure_%282013_Senate_Report%29.jpg/330px-Apple%27s_Offshore_Organisational_Structure_%282013_Senate_Report%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5e/Apple%27s_Offshore_Organisational_Structure_%282013_Senate_Report%29.jpg/440px-Apple%27s_Offshore_Organisational_Structure_%282013_Senate_Report%29.jpg 2x" data-file-width="867" data-file-height="654" /></a><figcaption>Apple's Offshore Organisational Structure (2013 Senate Report)</figcaption></figure> <p>In 2014, Apple's Irish structure consisted of two <a href="/wiki/Subsidiary" title="Subsidiary">subsidiaries</a>; Apple Operations Ireland ("AOI") an Irish-registered holding company which acts as an internal financing company. AOI claimed tax residence in <a href="/wiki/Bermuda" title="Bermuda">Bermuda</a> and thus, is not an Irish tax resident (the use of such a company in corporate tax structuring is sometimes referred to as a "<a href="/wiki/Bermuda_Black_Hole" title="Bermuda Black Hole">Bermuda Black Hole</a>").<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> The EU Commission <a href="/wiki/State_Aid" class="mw-redirect" title="State Aid">State Aid</a> recovery order does not pertain to AOI. </p><p>Apple Sales International ("ASI"), on the other hand, is the focus of the EU Commission's recovery order(and was the focus of 2013 Senate Investigation). ASI is an Irish-registered subsidiary of Apple Operations Europe ("AOE").<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> Both AOE and ASI are parties to an Irish advanced pricing agreement which took place in 1991.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> This agreement was updated in 2007.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> ASI is the vehicle through which Apple routed €110.8 billion in non–US profits from 2004 to 2014, inclusive.<sup id="cite_ref-cof2_11-2" class="reference"><a href="#cite_note-cof2-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> <span class="anchor" id="Apple_profits"></span> </p> <table class="wikitable sortable" style="text-align:left"> <caption style="text-align: left;">Table 1: Estimate of profits shifted through Apple's Irish subsidiary, Apple Sales International ("ASI") from 2004 to 2014.<sup id="cite_ref-cof1_10-1" class="reference"><a href="#cite_note-cof1-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-cof2_11-3" class="reference"><a href="#cite_note-cof2-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-eu1_2-2" class="reference"><a href="#cite_note-eu1-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th style="width:100px;text-align:left">Year<br /> </th> <th style="background:#cfc;width:120px;text-align:left">ASI Profit<br />Shifted (USD m) </th> <th style="width:120px;text-align:left">Average<br />€/$ rate </th> <th style="background:#cfc;width:120px;text-align:left">ASI Profit<br />Shifted (EUR m) </th> <th style="width:120px;text-align:left">Irish Corp.<br />Tax Rate </th> <th style="background:#cfc;width:120px;text-align:left">Irish Corp. Tax<br />Avoided (EUR m) </th></tr> <tr> <td>2004</td> <td>268</td> <td>.805</td> <td>216</td> <td>12.5%</td> <td>27 </td></tr> <tr> <td>2005</td> <td>725</td> <td>.804</td> <td>583</td> <td>12.5%</td> <td>73 </td></tr> <tr> <td>2006</td> <td>1,180</td> <td>.797</td> <td>940</td> <td>12.5%</td> <td>117 </td></tr> <tr> <td>2007</td> <td>1,844</td> <td>.731</td> <td>1,347</td> <td>12.5%</td> <td>168 </td></tr> <tr> <td>2008</td> <td>3,127</td> <td>.683</td> <td>2,136</td> <td>12.5%</td> <td>267 </td></tr> <tr> <td>2009</td> <td>4,003</td> <td>.719</td> <td>2,878</td> <td>12.5%</td> <td>360 </td></tr> <tr> <td>2010</td> <td>12,095</td> <td>.755</td> <td>9,128</td> <td>12.5%</td> <td>1,141 </td></tr> <tr> <td>2011</td> <td>21,855</td> <td>.719</td> <td>15,709</td> <td>12.5%</td> <td>1,964 </td></tr> <tr> <td>2012</td> <td>35,877</td> <td>.778</td> <td>27,915</td> <td>12.5%</td> <td>3,489 </td></tr> <tr> <td>2013</td> <td>32,099</td> <td>.753</td> <td>24,176</td> <td>12.5%</td> <td>3,022 </td></tr> <tr> <td>2014</td> <td>34,229</td> <td>.754</td> <td>25,793</td> <td>12.5%</td> <td>3,224 </td></tr> <tr> <td><b>Total</b></td> <td><b>147,304</b></td> <td></td> <td><b>110,821</b></td> <td></td> <td><b>13,853</b> </td></tr></tbody></table> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Apple%27s_Offshore_Distribution_Structure_(2013_Senate_Report).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a5/Apple%27s_Offshore_Distribution_Structure_%282013_Senate_Report%29.png/220px-Apple%27s_Offshore_Distribution_Structure_%282013_Senate_Report%29.png" decoding="async" width="220" height="212" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a5/Apple%27s_Offshore_Distribution_Structure_%282013_Senate_Report%29.png/330px-Apple%27s_Offshore_Distribution_Structure_%282013_Senate_Report%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a5/Apple%27s_Offshore_Distribution_Structure_%282013_Senate_Report%29.png/440px-Apple%27s_Offshore_Distribution_Structure_%282013_Senate_Report%29.png 2x" data-file-width="956" data-file-height="923" /></a><figcaption>Apple's <a href="/wiki/Corporate_haven#IP-based_BEPS_tools" title="Corporate haven">IP–based BEPS tools</a>, which was mainly the <a href="/wiki/Double_Irish" class="mw-redirect" title="Double Irish">Double Irish</a> BEPS scheme (2013 Senate Report)</figcaption></figure> <p>ASI's 2014 structure was an adaptation of a Double Irish scheme, an Irish <a href="/wiki/Corporate_haven#IP-based_BEPS_tools" title="Corporate haven">IP–based BEPS tool</a> used by many US multinationals. Apple did not follow the traditional Double Irish structure of using two separate Irish companies. Instead, Apple used two separate "branches" inside one single company, namely ASI.<sup id="cite_ref-cliff_35-0" class="reference"><a href="#cite_note-cliff-35"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> It is this "branch structure" the EU Commission alleged was illegal State aid, as it was not offered to other multinationals in Ireland, which had used the traditional "two separate companies" version of the Double Irish BEPS tool. Under the Double Irish structure, one Irish subsidiary (IRL1) is an Irish registered company selling products to non–US locations from Ireland. The other Irish subsidiary (IRL2) is "registered" in Ireland, but "managed and controlled" from a tax haven such as Bermuda. The Irish tax code considers IRL2 a Bermuda company (used the "managed and controlled" test), but the US tax code considers IRL2 an Irish company (uses the registration test). Neither taxes it. Apple's subsidiary, ASI, behaved like it was IRL2, it was "managed and controlled" via ASI Board meetings in Bermuda, so Irish Revenue did not tax it. But ASI also did all the functions of IRL1, making <i>circa</i> €110.8 billion<sup id="cite_ref-cof1_10-2" class="reference"><a href="#cite_note-cof1-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> of profits from non–US sales. The EU Commission contest IRL1's actions made ASI Irish, and the functions of IRL1 over-rode the Bermuda Board meetings in deciding the "managed and controlled" test. The commission had not brought any cases against US multinationals using the standard double <i>two separate companies</i> Irish BEPS tool. </p><p>Apple's unique ASI structure, is believed to be the reason why Apple never had an Apple retail store in the Republic of Ireland (it even has one in smaller Belfast).<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p><p>In May 2013, Apple's tax practices were examined by a US bipartisan investigation of the <a href="/wiki/United_States_Senate_Homeland_Security_Permanent_Subcommittee_on_Investigations" title="United States Senate Homeland Security Permanent Subcommittee on Investigations">Senate Permanent Subcommittee on Investigation</a>.<sup id="cite_ref-senate_37-0" class="reference"><a href="#cite_note-senate-37"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> The investigation aimed to examine whether Apple used <a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">offshore structures</a>, in conjunction with arrangements, to shift profits from the US to Ireland.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> Senators <a href="/wiki/Carl_Levin" title="Carl Levin">Carl Levin</a> and <a href="/wiki/John_McCain" title="John McCain">John McCain</a> drew light on what they referred to as a special tax arrangement between Apple and Ireland which allowed Apple to pay a <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a> rate of less than 2%.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-psi1_40-0" class="reference"><a href="#cite_note-psi1-40"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-psi2_41-0" class="reference"><a href="#cite_note-psi2-41"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-psi3_42-0" class="reference"><a href="#cite_note-psi3-42"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="EU_investigation">EU investigation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=4" title="Edit section: EU investigation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Investigation_(2014)"><span id="Investigation_.282014.29"></span>Investigation (2014)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=5" title="Edit section: Investigation (2014)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In June 2014, an investigation was opened by the <a href="/wiki/European_Commissioner_for_Competition" title="European Commissioner for Competition">European Commissioner for Competition</a> on behalf of the EU Commission (SA 38373).<sup id="cite_ref-eur_43-0" class="reference"><a href="#cite_note-eur-43"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> The Ireland case was opened in conjunction with two other similar cases; involving <a href="/wiki/Starbucks" title="Starbucks">Starbucks</a> (Netherlands) and <a href="/wiki/Fiat_Automobiles" class="mw-redirect" title="Fiat Automobiles">Fiat</a> (Luxembourg). The investigation was led for the European Commission by the Slovak national <a href="/wiki/Helena_Malikova" title="Helena Malikova">Helena Malikova</a>,<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> together with a small team of four people.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> The Commissioners noted concerns that discretion in <a href="/wiki/Transfer_pricing" title="Transfer pricing">transfer pricing</a> rules had been used to give Apple selective advantage. They believed that this violated Article 107(1) of the <a href="/wiki/Treaty_on_the_Functioning_of_the_European_Union" title="Treaty on the Functioning of the European Union">Treaty on the Functioning of the European Union (TFEU)</a>.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> Article 107(1) states that aid granted by member states cannot threaten to distort competition.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> They examined Irish tax rulings from 1991 and 2007 by the Irish Office of the <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Revenue Commissioners</a>. The Commission referred to taxable profit allocated to the Irish branches of AOE and ASI. The Commission claimed the pricing arrangement between Apple and Ireland was not supported by an economic assessment and was in part supported by employment considerations.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Finding_(2016)"><span id="Finding_.282016.29"></span>Finding (2016)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=6" title="Edit section: Finding (2016)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>On 30 August 2016, the Commission released a 4-page <a href="/wiki/Press_release" title="Press release">press release</a> describing its decision and rationale.<sup id="cite_ref-:1_49-0" class="reference"><a href="#cite_note-:1-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> The EU Commission's full 130-page report on its State aid findings, including partially redacted information on Apple's Irish business (e.g. profits, employees, Board minutes etc.), was released on 19 December 2016.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> According to <a href="/wiki/PwC" title="PwC">PwC</a>, the full report by the European Commission contained very detailed analysis of the transfer pricing methodology used by Apple. </p><p>According to the commission, the tax arrangement between Ireland and Apple qualifies as state aid as it meets the European Union's four criteria:<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p> <ul><li>There has been an intervention by the State</li> <li>This intervention gives the benefactor a <a href="/wiki/Competitive_advantage" title="Competitive advantage">competitive advantage</a> on a selective basis</li> <li>As a result, competition has been or may be distorted</li> <li>The intervention is likely to affect trade between the Member States</li></ul> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p>Member States cannot give tax benefits to selected companies – this is illegal under EU state aid rules. The Commission's investigation concluded that Ireland granted illegal tax benefits to Apple, which enabled it to pay substantially less tax than other businesses over many years. In fact, this selective treatment allowed Apple to pay an effective corporate tax rate of 1 per cent on its European profits in 2003 down to 0.005 per cent in 2014.</p><div class="templatequotecite">— <cite><a href="/wiki/Margrethe_Vestager" title="Margrethe Vestager">Margrethe Vestager</a>, "State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion", 30 August 2016.<sup id="cite_ref-:1_49-1" class="reference"><a href="#cite_note-:1-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup></cite></div></blockquote> <p>The 30 August 2016 press briefing summarised the following findings from the main report:<sup id="cite_ref-:1_49-2" class="reference"><a href="#cite_note-:1-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div><ol style="list-style-type:lower-roman"><li><i>The taxable profits of Apple Sales International and Apple Operations Europe in Ireland are determined by a tax ruling granted by Ireland in 1991, which in 2007 was replaced by a similar second tax ruling. This tax ruling was terminated when [ASI] and [AOE] changed their structures in 2015</i>;</li><li><i>Two tax rulings issued by Ireland to Apple have substantially and artificially lowered the tax paid by Apple in Ireland since 1991</i>;</li><li><i>These rulings endorsed a way to establish the taxable profits for two Irish companies of the Apple group [..] which did not correspond to economic reality</i>;</li><li><i>As a result of the allocation method endorsed in the tax rulings, Apple only paid an effective corporate tax rate that declined from 1% in 2003 to 0.005% in 2014.</i></li></ol></div> <p>The 30 August 2016 press briefing made the following statements regarding the financial implications:<sup id="cite_ref-:1_49-3" class="reference"><a href="#cite_note-:1-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div><ol style="list-style-type:lower-roman"><li><i>The Commission can order recovery of illegal state aid for a ten-year period preceding the Commission's first request for information in 2013</i>;</li><li><i>Ireland must now recover the unpaid taxes in Ireland from Apple for the years 2003 to 2014 of up to €13 billion, plus interest [and normal penalties]</i>.</li></ol></div> <p>Following the Commission Decision, US President <a href="/wiki/Donald_Trump" title="Donald Trump">Donald Trump</a> referred to <a href="/wiki/Margrethe_Vestager" title="Margrethe Vestager">Margrethe Vestager</a> as "the tax lady."<sup id="cite_ref-times_4-1" class="reference"><a href="#cite_note-times-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Recovery_order_(2016)"><span id="Recovery_order_.282016.29"></span>Recovery order (2016)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=7" title="Edit section: Recovery order (2016)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Margrethe_Vestager_EU_Commission_Apple_Ireland_State_Aid.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6b/Margrethe_Vestager_EU_Commission_Apple_Ireland_State_Aid.jpg/220px-Margrethe_Vestager_EU_Commission_Apple_Ireland_State_Aid.jpg" decoding="async" width="220" height="166" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6b/Margrethe_Vestager_EU_Commission_Apple_Ireland_State_Aid.jpg/330px-Margrethe_Vestager_EU_Commission_Apple_Ireland_State_Aid.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6b/Margrethe_Vestager_EU_Commission_Apple_Ireland_State_Aid.jpg/440px-Margrethe_Vestager_EU_Commission_Apple_Ireland_State_Aid.jpg 2x" data-file-width="4031" data-file-height="3036" /></a><figcaption>In 2016, the Commissioner for Competition Margrethe Vestager announced a recovery order of €13 billion.</figcaption></figure> <p>The recovery order for €13 billion was an estimate subject to final ASI accounts. It covers the period 2004 to 2014 inclusive, as the commission is permitted to order a full recovery within a 10-year period from the start of an investigation. The January 2018 updated estimate of the recovery order had risen to €13.85 billion.<sup id="cite_ref-cof2_11-4" class="reference"><a href="#cite_note-cof2-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> The Commission recovery order is simply the estimated profits of, mainly, ASI applied, at the prevailing Irish corporate tax rate of 12.5% (see Table 1 above; and full EU Commission report).<sup id="cite_ref-eu1_2-3" class="reference"><a href="#cite_note-eu1-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-cof1_10-3" class="reference"><a href="#cite_note-cof1-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> In addition, Apple will also owe interest penalties at the Irish <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Revenue</a> penalty rate (was 8% in 2016), which would total circa €6 billion, giving a total recovery order of circa €20 billion.<sup id="cite_ref-cof1_10-4" class="reference"><a href="#cite_note-cof1-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>A fallback position of the EU Commission's State aid case is that if ASI is <b>not</b> an Irish company, then it was a "stateless" company (given it was "legally" registered in Ireland), and Apple has been remitting royalty payments from EU–28 countries to a company in a jurisdiction with no EU tax treaty. Apple would, therefore, owe back-taxes to each individual EU country, from which these royalties were paid (and not to Ireland). As all other EU countries have corporation tax rates materially in excess of Ireland's 12.5% corporation tax rate, the total Apple effective taxes owned, in this scenario, would be materially in excess of €13 billion. <a href="/wiki/Margrethe_Vestager" title="Margrethe Vestager">Margrethe Vestager</a> appealed to individual EU taxing authorities to assess this aspect of Apple's State aid case for themselves, on a case-by-case basis.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>In fact, the tax treatment in Ireland enabled Apple to avoid taxation on almost all profits generated by sales of Apple products in the entire EU Single Market. This is due to Apple's decision to record all sales in Ireland rather than in the countries where the products were sold. This structure is however outside the remit of EU state aid control. If other countries were to require Apple to pay more tax on profits of the two companies over the same period under their national taxation rules, this would reduce the amount to be recovered by Ireland.</p><div class="templatequotecite">— <cite><a href="/wiki/Margrethe_Vestager" title="Margrethe Vestager">Margrethe Vestager</a>, "State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion", 30 August 2016.<sup id="cite_ref-:1_49-4" class="reference"><a href="#cite_note-:1-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup></cite></div></blockquote> <div class="mw-heading mw-heading3"><h3 id="Appeal_(2016–2020)"><span id="Appeal_.282016.E2.80.932020.29"></span>Appeal (2016–2020)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=8" title="Edit section: Appeal (2016–2020)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:DOORSTEP_2016-09-09_EUROGROUP_Ministers_(28935735673).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5d/DOORSTEP_2016-09-09_EUROGROUP_Ministers_%2828935735673%29.jpg/220px-DOORSTEP_2016-09-09_EUROGROUP_Ministers_%2828935735673%29.jpg" decoding="async" width="220" height="330" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5d/DOORSTEP_2016-09-09_EUROGROUP_Ministers_%2828935735673%29.jpg/330px-DOORSTEP_2016-09-09_EUROGROUP_Ministers_%2828935735673%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5d/DOORSTEP_2016-09-09_EUROGROUP_Ministers_%2828935735673%29.jpg/440px-DOORSTEP_2016-09-09_EUROGROUP_Ministers_%2828935735673%29.jpg 2x" data-file-width="2334" data-file-height="3500" /></a><figcaption>On 2 September 2016, the acting Irish Finance Minister Michael Noonan described the EU Commission ruling as an attempt to establish a "bridgehead, to bring down Ireland's 12.5% corporate tax rate".<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>On 7 September 2016, the Irish State secured a majority in <a href="/wiki/D%C3%A1il_%C3%89ireann" title="Dáil Éireann">Dáil Éireann</a> to reject payment of the back-taxes,<sup id="cite_ref-dail_54-0" class="reference"><a href="#cite_note-dail-54"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> which including penalties could reach €20 billion,<sup id="cite_ref-cof1_10-5" class="reference"><a href="#cite_note-cof1-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> or 10% of 2014 Irish GDP.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>b<span class="cite-bracket">]</span></a></sup> In November 2016, in a letter to the Apple community in Europe, Tim Cook said the company would appeal.<sup id="cite_ref-:0_8-1" class="reference"><a href="#cite_note-:0-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> In the immediate aftermath of the commission's 29 August 2016 ruling, Ireland's finance minister <a href="/wiki/Michael_Noonan_(Fine_Gael_politician)" title="Michael Noonan (Fine Gael politician)">Michael Noonan</a> stated that Ireland would be appealing the decision, subject to cabinet approval.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> On 2 September 2016, the Irish cabinet voted to approve the appeal.<sup id="cite_ref-irl_57-0" class="reference"><a href="#cite_note-irl-57"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> The minority <a href="/wiki/Fine_Gael" title="Fine Gael">Fine Gael</a>–led government also had to secure a general <a href="/wiki/D%C3%A1il_%C3%89ireann" title="Dáil Éireann">Dáil Éireann</a> vote on the matter, which it did on 7 September, by a majority of 93 to 36, securing the support of the other main Irish political party, <a href="/wiki/Fianna_F%C3%A1il" title="Fianna Fáil">Fianna Fáil</a>.<sup id="cite_ref-dail_54-1" class="reference"><a href="#cite_note-dail-54"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-dail2_58-0" class="reference"><a href="#cite_note-dail2-58"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> In November 2016, the Irish government also formally notified the EU Commission it would appeal and reject any claim to the €13 billion "windfall". </p><p>The appeal will firstly be heard in the <a href="/wiki/General_Court_(European_Union)" title="General Court (European Union)">EU's General Court</a>, with any further appeal being taken to the EU's highest court; the <a href="/wiki/European_Court_of_Justice" title="European Court of Justice">European Court of Justice</a>.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p><p>In August 2018, it was reported that the appeal would begin before the end of 2018, but could take over 5 years,<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> and that Apple had begun to lodge the €13 billion into an <a href="/wiki/Escrow_account" class="mw-redirect" title="Escrow account">escrow account</a> during Q2 2018.<sup id="cite_ref-13bn_9-1" class="reference"><a href="#cite_note-13bn-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> On 18 September 2018, it was reported that Apple had lodged the €13 billion, plus another €1.3 billion,<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>c<span class="cite-bracket">]</span></a></sup> into the Irish State's escrow account.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> In October 2018, the commission announced that it would drop its legal action against Ireland for failure to recover the amount owed by the deadline laid down in the Commission decision (the deadline was 3 January 2017).<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p><p>In May 2019, the Irish <a href="/wiki/Public_Accounts_Committee_(Ireland)" title="Public Accounts Committee (Ireland)">Public Accounts Committee</a> was told by officials from the Department of Finance that defending the Apple case (i.e. to prevent the payment of the fine to Ireland), had cost the Irish state €7.1 million in mostly legal fees, and that the final case may take a decade to reach a final verdict.<sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> </p><p>On 15 July 2020, the <a href="/wiki/General_Court_(European_Union)" title="General Court (European Union)">European General Court</a> (EGC) ruled that the Commission "did not succeed in showing to the requisite legal standard" that Apple had received tax advantages from Ireland, and ruled in favour of Apple.<sup id="cite_ref-IT11_20-1" class="reference"><a href="#cite_note-IT11-20"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> The EGC noted that their ruling<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> can be appealed to the <a href="/wiki/Court_of_Justice_of_the_European_Union" title="Court of Justice of the European Union">Court of Justice of the European Union</a>, which could take several more years; Apple funds would remain in escrow until such an appeal was concluded.<sup id="cite_ref-IT11_20-2" class="reference"><a href="#cite_note-IT11-20"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p><p>In September 2020, the European Commission appealed against the court ruling by the European General Court that said Apple did not have to pay €13 billion because the Commission considered that in its judgment the General Court has made a number of errors of law.<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Court_of_Justice_final_ruling_(2024)"><span id="Court_of_Justice_final_ruling_.282024.29"></span>Court of Justice final ruling (2024)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=9" title="Edit section: Court of Justice final ruling (2024)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Before the final ruling, in November 2023, the advocate general <a href="/wiki/Giovanni_Pitruzzella" title="Giovanni Pitruzzella">Giovanni Pitruzzella</a> in his role of top adviser to the <a href="/wiki/European_Court_of_Justice" title="European Court of Justice">European Court of Justice</a>, recommended that the European Court of Justice annuls the decision of the lower <a href="/wiki/General_Court_(European_Union)" title="General Court (European Union)">European General Court</a>. This is because the lower court did not correctly assess "the substance and consequences of certain methodological errors that, according to the Commission decision, vitiated the tax rulings", according to Pitruzzella. The European Court of Justice's final judgement is expected in 2024, the court follows the recommendation of its advocate general around four times out of five.<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p><p>On 10 September 2024 the <a href="/wiki/European_Court_of_Justice" title="European Court of Justice">European Court of Justice</a> annulled the <a href="/wiki/European_General_Court" class="mw-redirect" title="European General Court">General Court</a> ruling, confirming the European Commission findings and mandating the €13 billion payment from Apple to the Irish treasury. The Court of Justice stated: "[ECJ] gives final judgment in the matter and confirms the European Commission’s 2016 decision: Ireland granted Apple unlawful aid which Ireland is required to recover".<sup id="cite_ref-ECJ_final_ruling2_22-1" class="reference"><a href="#cite_note-ECJ_final_ruling2-22"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> The European Commission found that corporate tax rates as low as 0.005% paid by the tech giant represented an unlawful subsidy. Specifically because other companies were not permitted to obtain the same tax arrangements. As a consequence Apple must pay €13 billion, excluding interest, to the Irish Treasury.<sup id="cite_ref-ECJ_final_ruling_21-1" class="reference"><a href="#cite_note-ECJ_final_ruling-21"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-ECJ_final_ruling2_22-2" class="reference"><a href="#cite_note-ECJ_final_ruling2-22"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Margrethe_Vestager" title="Margrethe Vestager">Margrethe Vestager</a> announced that she cried when hearing that final judgement was favourable to the <a href="/wiki/European_Commission" title="European Commission">European Commission</a>.<sup id="cite_ref-times_4-2" class="reference"><a href="#cite_note-times-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Further_controversy">Further controversy<span class="anchor" id="Further_Apple_controversy"></span></h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=10" title="Edit section: Further controversy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Ireland_Trade_Good_Discrepancy_(1995-2017).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a9/Ireland_Trade_Good_Discrepancy_%281995-2017%29.png/220px-Ireland_Trade_Good_Discrepancy_%281995-2017%29.png" decoding="async" width="220" height="158" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a9/Ireland_Trade_Good_Discrepancy_%281995-2017%29.png/330px-Ireland_Trade_Good_Discrepancy_%281995-2017%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a9/Ireland_Trade_Good_Discrepancy_%281995-2017%29.png/440px-Ireland_Trade_Good_Discrepancy_%281995-2017%29.png 2x" data-file-width="680" data-file-height="489" /></a><figcaption>Ireland: Apple's Q1 2015 restructuring. Brad Setser & Cole Frank (Council on Foreign Relations)</figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Ireland_Balance_of_Payment_Components_(2012-2017).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7c/Ireland_Balance_of_Payment_Components_%282012-2017%29.png/220px-Ireland_Balance_of_Payment_Components_%282012-2017%29.png" decoding="async" width="220" height="159" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7c/Ireland_Balance_of_Payment_Components_%282012-2017%29.png/330px-Ireland_Balance_of_Payment_Components_%282012-2017%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7c/Ireland_Balance_of_Payment_Components_%282012-2017%29.png/440px-Ireland_Balance_of_Payment_Components_%282012-2017%29.png 2x" data-file-width="680" data-file-height="490" /></a><figcaption>Ireland: Apple's Q1 2015 IP distortion of Ireland's balance of payments. Brad Setser & Cole Frank (Council on Foreign Relations)</figcaption></figure> <p>The EU Commission's findings cover the period from 2004 to end 2014, and its report notes that Apple had informed it at the start of 2015 that the controversial hybrid–Double Irish BEPS tool, ASI, had been closed down; which enabled the commission to complete its State aid report, and finalise the recovery order of €13 billion.<sup id="cite_ref-eu1_2-4" class="reference"><a href="#cite_note-eu1-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>In January 2018, economist <a href="/wiki/Seamus_Coffey" title="Seamus Coffey">Seamus Coffey</a>, Chairman of the State's <a href="/wiki/Irish_Fiscal_Advisory_Council" title="Irish Fiscal Advisory Council">Irish Fiscal Advisory Council</a>,<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> and author of the State's 2017 <i>Review of Ireland's Corporation Tax Code</i>,<sup id="cite_ref-coffey1_72-0" class="reference"><a href="#cite_note-coffey1-72"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-coffey2_73-0" class="reference"><a href="#cite_note-coffey2-73"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> showed Apple restructured ASI into another Irish IP–based BEPS tool, the <a href="/wiki/Double_Irish_arrangement#CAIA" title="Double Irish arrangement">Capital Allowances for Intangible Assets</a> ("CAIA"), in Q1 2015.<sup id="cite_ref-cof2_11-5" class="reference"><a href="#cite_note-cof2-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-sb1_17-1" class="reference"><a href="#cite_note-sb1-17"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-cofr_15-1" class="reference"><a href="#cite_note-cofr-15"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p><p>It is specifically prohibited under Ireland's own corporation tax code (Section 291A(c) of the Irish Taxes and Consolation Act 1997) to use the CAIA BEPS scheme for reasons that are not "commercial bona fide reasons" and in particular for schemes where the main purpose is "... the avoidance of, or reduction in, liability to tax".<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-rev1_75-0" class="reference"><a href="#cite_note-rev1-75"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-ref2_76-0" class="reference"><a href="#cite_note-ref2-76"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> Given that the CAIA scheme is a deliberate IP–based BEPS tool, it is Ireland tripping over itself trying to maintain OECD-compliance. </p><p>The November 2017 <a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a> leaks revealed that Apple and its lawyers, Applebys, were looking for a replacement for the ASI structure in 2014. They considered a number of tax havens (especially Jersey). Some of the disclosed documents left little doubt as to the key drivers of Apple's decision making.<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-brads_80-0" class="reference"><a href="#cite_note-brads-80"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> </p><p>If the <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Irish Revenue</a> waived Section 291A(c) for Apple's 2015 restructuring, it could result in a further EU Commission State Aid investigation. </p><p>In January 2018, in a series of articles in <a href="/wiki/The_Sunday_Business_Post" class="mw-redirect" title="The Sunday Business Post">The Sunday Business Post</a>, Mr Coffey estimated that since the 2015 restructuring, Apple has avoided Irish corporate taxes totalling circa at €2.5–3bn per annum (at the 12.5% rate).<sup id="cite_ref-cof2_11-6" class="reference"><a href="#cite_note-cof2-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-81" class="reference"><a href="#cite_note-81"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup> Mr Coffey calculated the potential second EU Apple State aid recovery order for the 2015–2018 (inclusive) period, would therefore reach circa €10bn, excluding any interest penalties.<sup id="cite_ref-sb1_17-2" class="reference"><a href="#cite_note-sb1-17"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-82" class="reference"><a href="#cite_note-82"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup> </p><p>The Irish financial media further noted that the then Finance Minister <a href="/wiki/Michael_Noonan_(Fine_Gael_politician)" title="Michael Noonan (Fine Gael politician)">Michael Noonan</a>, had increased the tax relief threshold for the Irish CAIA scheme from 80% to 100% in the 2015 budget (i.e. reduce the effective Irish corporate tax rate from 2.5% to 0%). This was changed back in the subsequent 2017 budget by Finance Minister <a href="/wiki/Paschal_Donohoe" title="Paschal Donohoe">Paschal Donohoe</a>, however firms which had started their Irish CAIA scheme in 2015 (like Apple), were allowed to stay at the 100% relief level for the duration of their scheme,<sup id="cite_ref-83" class="reference"><a href="#cite_note-83"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-84" class="reference"><a href="#cite_note-84"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> which can, under certain conditions, be extended indefinitely.<sup id="cite_ref-ref2_76-1" class="reference"><a href="#cite_note-ref2-76"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> </p><p>In November 2017, it was reported that the EU Commission had already asked for details on Apple's Irish structure post its January 2015 ruling.<sup id="cite_ref-eu_16-1" class="reference"><a href="#cite_note-eu-16"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p>In February 2019, <a href="/wiki/Sinn_F%C3%A9in" title="Sinn Féin">Sinn Féin</a> MEP Matt Carthy discussed Apple's use of the CAIA Irish BEPS tool with <a href="/wiki/Margrethe_Vestager" title="Margrethe Vestager">Margrethe Vestager</a>.<sup id="cite_ref-85" class="reference"><a href="#cite_note-85"><span class="cite-bracket">[</span>82<span class="cite-bracket">]</span></a></sup> </p><p>At a tax conference in 2023, <a href="/wiki/Helena_Malikova" title="Helena Malikova">Helena Malikova</a> put forward the idea that Ireland and other States had decided not to gather relevant information on tax planning schemes, including on the Apple tax planning scheme. Malikova described this approach to tax matters as a sovereign “right not to know”. Without such information on the activities of Irish companies outside of Ireland, it is difficult to find a basis on which to challenge corporations on their Irish tax base.<sup id="cite_ref-Ibfd_86-0" class="reference"><a href="#cite_note-Ibfd-86"><span class="cite-bracket">[</span>83<span class="cite-bracket">]</span></a></sup> </p><p>Speaking at the same conference, judge <a href="/w/index.php?title=Vesna_Tomljenovi%C4%87&action=edit&redlink=1" class="new" title="Vesna Tomljenović (page does not exist)">Vesna Tomljenović</a>, who presided over the <a href="/wiki/General_Court_(European_Union)" title="General Court (European Union)">European General Court</a> decision of 2020 in the Apple case, criticized the use of transfer pricing rules as a tool for tax planning, including in the case of Apple.<sup id="cite_ref-Ibfd_86-1" class="reference"><a href="#cite_note-Ibfd-86"><span class="cite-bracket">[</span>83<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Irish_position"><span class="anchor" id="Understanding_Irish_decision"></span>Irish position</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=11" title="Edit section: Irish position"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Low_tax_economy" title="Corporation tax in the Republic of Ireland">Corporation tax in the Republic of Ireland § Low tax economy</a>, and <a href="/wiki/Ireland_as_a_tax_haven#Global_"knowledge_hub"_for_"selling_into_Europe"" title="Ireland as a tax haven">Ireland as a tax haven § Global "knowledge hub" for "selling into Europe"</a></div> <div class="mw-heading mw-heading3"><h3 id="Decision_by_Ireland_to_appeal_EU's_recovery_order"><span id="Decision_by_Ireland_to_appeal_EU.27s_recovery_order"></span>Decision by Ireland to appeal EU's recovery order</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=12" title="Edit section: Decision by Ireland to appeal EU's recovery order"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>After 29 August 2016 ruling, the EU Commission followed up on 31 August to counter statements from the Irish Government that Ireland would have to use the proceeds of any Apple recovery to pay down public sector debt (in line with agreed EU budgetary rules), and to clarify that Ireland could allocate the money in whichever way the Irish Government lawfully saw fit.<sup id="cite_ref-87" class="reference"><a href="#cite_note-87"><span class="cite-bracket">[</span>84<span class="cite-bracket">]</span></a></sup> Regardless however, on 7 September, the Irish minority Government, with material opposition support,<sup id="cite_ref-88" class="reference"><a href="#cite_note-88"><span class="cite-bracket">[</span>85<span class="cite-bracket">]</span></a></sup> rejected the EU Commission's ruling on Apple, and the payment of €13 billion, plus penalties, to the Irish State.<sup id="cite_ref-dail_54-2" class="reference"><a href="#cite_note-dail-54"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-dail2_58-1" class="reference"><a href="#cite_note-dail2-58"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Irish_media">Irish media</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=13" title="Edit section: Irish media"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The role of the Irish media in "framing" the debate around the ethical issues of helping global multinational corporations avoid taxes has been noted.<sup id="cite_ref-89" class="reference"><a href="#cite_note-89"><span class="cite-bracket">[</span>86<span class="cite-bracket">]</span></a></sup> In April 2019, academic research found that "Irish respondents exposed to treatments questioning the morality and fairness of Ireland's facilitation of Apple tax avoidance are more likely to acknowledge the negative impact on Ireland's EU neighbours".<sup id="cite_ref-90" class="reference"><a href="#cite_note-90"><span class="cite-bracket">[</span>87<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Timeline">Timeline</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=14" title="Edit section: Timeline"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>1980 – Apple establishes production facilities in Cork, Ireland.</li> <li>1991 – Irish State agreed the first tax deal with Apple Inc (one of the two rulings cited by the EU Commission).</li> <li>2007 – Original 1991 tax agreement is re-negotiated with Irish State (the second ruling cited by the EU Commission).</li> <li>2013 – US Senate subcommittee examines offshore profit shifting and tax avoidance by Apple Inc.<sup id="cite_ref-senate_37-1" class="reference"><a href="#cite_note-senate-37"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup></li> <li>2014 – European Commission opens case against Apple Inc. in Ireland.<sup id="cite_ref-eur_43-1" class="reference"><a href="#cite_note-eur-43"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup></li> <li>2015 – Apple re-structures its two Irish subsidiaries.<sup id="cite_ref-cof2_11-7" class="reference"><a href="#cite_note-cof2-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup></li> <li>2016 – European Commission release findings announcing Apple has undue tax benefits owed to Ireland (up to end 2014)<sup id="cite_ref-:1_49-5" class="reference"><a href="#cite_note-:1-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup></li> <li>2016 – Both Apple Inc.<sup id="cite_ref-:0_8-2" class="reference"><a href="#cite_note-:0-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> and Ireland<sup id="cite_ref-irl_57-1" class="reference"><a href="#cite_note-irl-57"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> announce a decision to appeal the ruling.</li> <li>2017 – European Commission asks for details of Apple's 2015 re-structuring in Ireland<sup id="cite_ref-eu_16-2" class="reference"><a href="#cite_note-eu-16"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup></li> <li>2018 – Apple sets aside in an escrow account the full €13 billion recovery order (no interest penalty yet) to Ireland (subject to appeal).<sup id="cite_ref-13bn_9-2" class="reference"><a href="#cite_note-13bn-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup></li> <li>2020 – Apple wins its appeal at the European General Court (ECG).<sup id="cite_ref-IT11_20-3" class="reference"><a href="#cite_note-IT11-20"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup></li> <li>2020 – The EU Commission announce they intend to appeal the ECG's decision at the CJEU.<sup id="cite_ref-ec.europa.eu_91-0" class="reference"><a href="#cite_note-ec.europa.eu-91"><span class="cite-bracket">[</span>88<span class="cite-bracket">]</span></a></sup></li> <li>2023 – Adviser to the European Court of Justice recommends to annul the 2020 decision of the lower European General Court.</li> <li>2024 – ECJ strikes General Court decision and subsequently confirms European Commission ruling and Apple's €13 billion payment to Ireland.</li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=15" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1266661725">.mw-parser-output .portalbox{padding:0;margin:0.5em 0;display:table;box-sizing:border-box;max-width:175px;list-style:none}.mw-parser-output .portalborder{border:1px solid var(--border-color-base,#a2a9b1);padding:0.1em;background:var(--background-color-neutral-subtle,#f8f9fa)}.mw-parser-output .portalbox-entry{display:table-row;font-size:85%;line-height:110%;height:1.9em;font-style:italic;font-weight:bold}.mw-parser-output .portalbox-image{display:table-cell;padding:0.2em;vertical-align:middle;text-align:center}.mw-parser-output .portalbox-link{display:table-cell;padding:0.2em 0.2em 0.2em 0.3em;vertical-align:middle}@media(min-width:720px){.mw-parser-output .portalleft{margin:0.5em 1em 0.5em 0}.mw-parser-output .portalright{clear:right;float:right;margin:0.5em 0 0.5em 1em}}</style><ul role="navigation" aria-label="Portals" class="noprint portalbox portalborder portalright"> <li class="portalbox-entry"><span class="portalbox-image"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Four_Provinces_Flag.svg/32px-Four_Provinces_Flag.svg.png" decoding="async" width="32" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Four_Provinces_Flag.svg/48px-Four_Provinces_Flag.svg.png 1.5x, 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data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col" style="column-width: 30em;"> <ul><li><a href="/wiki/Criticism_of_Apple_Inc." title="Criticism of Apple Inc.">Criticism of Apple Inc.</a></li> <li><a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland" title="Corporation tax in the Republic of Ireland">Corporation tax in the Republic of Ireland</a></li> <li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a></li> <li><a href="/wiki/Modified_gross_national_income" title="Modified gross national income">Modified gross national income</a> replaced Irish GDP/GNP</li> <li><a href="/wiki/Feargal_O%27Rourke" title="Feargal O'Rourke">Feargal O'Rourke</a> architect of Ireland's BEPS tools</li> <li><a href="/wiki/Matheson_(law_firm)" title="Matheson (law firm)">Matheson (law firm)</a> Ireland's largest US tax advisor</li> <li><a href="/wiki/Qualifying_investor_alternative_investment_fund_(QIAIF)" class="mw-redirect" title="Qualifying investor alternative investment fund (QIAIF)">Qualifying investor alternative investment fund (QIAIF)</a> Irish tax-free vehicles</li> <li><a href="/wiki/Single_malt_arrangement" class="mw-redirect" title="Single malt arrangement">Single malt arrangement</a> IP-based BEPS tool</li> <li><a href="/wiki/Irish_Section_110_Special_Purpose_Vehicle_(SPV)" class="mw-redirect" title="Irish Section 110 Special Purpose Vehicle (SPV)">Section 110 SPV</a> Debt-based BEPS tool</li> <li><a href="/wiki/Conduit_and_Sink_OFCs" class="mw-redirect" title="Conduit and Sink OFCs">Conduit and Sink OFCs</a> analysis of tax havens</li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a>, leader in academic research on tax havens</li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a>, leader in academic research on tax havens</li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a>, leader in academic research on tax havens</li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=16" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-findings-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-findings_13-0">^</a></b></span> <span class="reference-text">Revealed when the EU Commission published its full COMMISSION DECISION (S.A 38373), page 42 section 2.5.7 <i>Apple's new corporate structure in Ireland as of 2015</i>.<sup id="cite_ref-eu1_2-1" class="reference"><a href="#cite_note-eu1-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text">2014 Irish GDP was Euro 195.3 billion; see <a href="/wiki/Modified_gross_national_income#Irish_GDP_versus_Modified_GNI_(2009–2017)" title="Modified gross national income">Irish GDP (2009–2017)</a>.</span> </li> <li id="cite_note-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-62">^</a></b></span> <span class="reference-text">The extra €1.3 billion has been reported as being <i>interest</i>, however, interest is not payable when there is an appeal; it is more likely that €14.3 billion is the final total fine, excluding interest, as a result of the final audited ASI accounts for 2013 and 2014 being filed.<sup id="cite_ref-cof1_10-6" class="reference"><a href="#cite_note-cof1-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=17" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFHoulderBarkerBeesley2016" class="citation news cs1">Houlder, Vanessa; Barker, Alex; Beesley, Arthur (30 August 2016). <a rel="nofollow" class="external text" href="https://www.ft.com/content/3e0172a0-6e1b-11e6-9ac1-1055824ca907">"Apple's EU tax dispute explained"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">22 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Apple%27s+EU+tax+dispute+explained&rft.date=2016-08-30&rft.aulast=Houlder&rft.aufirst=Vanessa&rft.au=Barker%2C+Alex&rft.au=Beesley%2C+Arthur&rft_id=https%3A%2F%2Fwww.ft.com%2Fcontent%2F3e0172a0-6e1b-11e6-9ac1-1055824ca907&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-eu1-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-eu1_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-eu1_2-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-eu1_2-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-eu1_2-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-eu1_2-4"><sup><i><b>e</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://ec.europa.eu/competition/state_aid/cases/253200/253200_1851004_674_2.pdf">"COMMISSION DECISION of 30.8.2016 on STATE AID SA. 38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple"</a> <span class="cs1-format">(PDF)</span>. <a href="/wiki/EU_Commission" class="mw-redirect" title="EU Commission">EU Commission</a>. 30 August 2016. <q>Brussels. 30.8.2016 C(2016) 5605 final. Total Pages (130)</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=COMMISSION+DECISION+of+30.8.2016+on+STATE+AID+SA.+38373+%282014%2FC%29+%28ex+2014%2FNN%29+%28ex+2014%2FCP%29+implemented+by+Ireland+to+Apple&rft.pub=EU+Commission&rft.date=2016-08-30&rft_id=http%3A%2F%2Fec.europa.eu%2Fcompetition%2Fstate_aid%2Fcases%2F253200%2F253200_1851004_674_2.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-tax-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-tax_3-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFForoohar2016" class="citation web cs1">Foroohar, Rana (30 August 2016). <a rel="nofollow" class="external text" href="https://time.com/4472500/apple-eu-irish-tax-bill/">"Apple vs. the E.U. 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Companies may wish to review these comments in view of their own facts and circumstances.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Ireland+%E2%80%93+Non-confidential+version+of+the+European+Commission%27s+final+State+aid+Decision+on+Apple&rft.pages=16&rft.pub=PricewaterhouseCoopers&rft.date=2016-11%2F2016-12&rft_id=https%3A%2F%2Fwww.pwc.com%2Fgx%2Fen%2Ftax%2Fnewsletters%2Feu-direct-tax-newsletters%2Fassets%2Fpwc-eudtg-newsletter-issue-2017-nov-dec-2016.pdf%23page16&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://ec.europa.eu/competition/state_aid/overview/index_en.html">"What is state aid? European Commission"</a>. <i>ec.europa.eu</i><span class="reference-accessdate">. Retrieved <span class="nowrap">14 November</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ec.europa.eu&rft.atitle=What+is+state+aid%3F+European+Commission&rft_id=http%3A%2F%2Fec.europa.eu%2Fcompetition%2Fstate_aid%2Foverview%2Findex_en.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://europa.eu/rapid/press-release_AC-16-3727_en.htm">"European Commission – Announcement Ireland granted undue tax benefits to Apple"</a>. EU Commission. 30 August 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=European+Commission+%E2%80%93+Announcement+Ireland+granted+undue+tax+benefits+to+Apple&rft.date=2016-08-30&rft_id=http%3A%2F%2Feuropa.eu%2Frapid%2Fpress-release_AC-16-3727_en.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irishtimes.com/news/politics/apple-ruling-is-aimed-at-harming-irish-tax-regime-claims-noonan-1.2776908">"Apple ruling is aimed at harming Irish tax regime, claims Noonan"</a>. <i>Irish Times</i>. 2 September 2016. <q>I do. I think they are establishing a bridgehead. There is a lot of envy across Europe about how successful we are in putting the HQ of so many companies into Ireland and especially into Dublin</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Irish+Times&rft.atitle=Apple+ruling+is+aimed+at+harming+Irish+tax+regime%2C+claims+Noonan&rft.date=2016-09-02&rft_id=https%3A%2F%2Fwww.irishtimes.com%2Fnews%2Fpolitics%2Fapple-ruling-is-aimed-at-harming-irish-tax-regime-claims-noonan-1.2776908&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-dail-54"><span class="mw-cite-backlink">^ <a href="#cite_ref-dail_54-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-dail_54-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-dail_54-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFO'HalloranO'Regan2016" class="citation news cs1">O'Halloran, Marie; O'Regan, Michael (7 September 2016). <a rel="nofollow" class="external text" href="https://www.irishtimes.com/news/politics/d%C3%A1il-apple-debate-government-wins-appeal-motion-1.2782484">"Dáil Apple debate: Government wins appeal motion by 93 to 36 votes"</a>. <i><a href="/wiki/The_Irish_Times" title="The Irish Times">The Irish Times</a></i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Irish+Times&rft.atitle=D%C3%A1il+Apple+debate%3A+Government+wins+appeal+motion+by+93+to+36+votes&rft.date=2016-09-07&rft.aulast=O%27Halloran&rft.aufirst=Marie&rft.au=O%27Regan%2C+Michael&rft_id=https%3A%2F%2Fwww.irishtimes.com%2Fnews%2Fpolitics%2Fd%25C3%25A1il-apple-debate-government-wins-appeal-motion-1.2782484&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-56">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFByrne2016" class="citation news cs1">Byrne, David (30 August 2016). <a rel="nofollow" class="external text" href="http://www.finance.gov.ie/news-centre/press-releases/minister-noonan-disagrees-profoundly-commission-apple">"Minister Noonan disagrees profoundly with the Commission on Apple"</a>. <i>An Roinn Airgeadais, Department of Finance</i><span class="reference-accessdate">. Retrieved <span class="nowrap">14 November</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=An+Roinn+Airgeadais%2C+Department+of+Finance&rft.atitle=Minister+Noonan+disagrees+profoundly+with+the+Commission+on+Apple&rft.date=2016-08-30&rft.aulast=Byrne&rft.aufirst=David&rft_id=http%3A%2F%2Fwww.finance.gov.ie%2Fnews-centre%2Fpress-releases%2Fminister-noonan-disagrees-profoundly-commission-apple&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-irl-57"><span class="mw-cite-backlink">^ <a href="#cite_ref-irl_57-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-irl_57-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHannon2016" class="citation news cs1">Hannon, Paul (7 September 2016). <a rel="nofollow" class="external text" href="https://www.wsj.com/articles/irish-lawmakers-expected-to-approve-appeal-on-apple-ruling-1473256462">"Irish Lawmakers Back Appeal on Apple Ruling"</a>. <i>Wall Street Journal</i>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0099-9660">0099-9660</a><span class="reference-accessdate">. Retrieved <span class="nowrap">14 November</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Wall+Street+Journal&rft.atitle=Irish+Lawmakers+Back+Appeal+on+Apple+Ruling&rft.date=2016-09-07&rft.issn=0099-9660&rft.aulast=Hannon&rft.aufirst=Paul&rft_id=https%3A%2F%2Fwww.wsj.com%2Farticles%2Firish-lawmakers-expected-to-approve-appeal-on-apple-ruling-1473256462&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-dail2-58"><span class="mw-cite-backlink">^ <a href="#cite_ref-dail2_58-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-dail2_58-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation journal cs1"><a rel="nofollow" class="external text" href="https://www.rte.ie/news/2016/0907/814744-apple/">"Dail backs plan to appeal Apple ruling"</a>. <i>RTÉ.ie</i>. 7 September 2016. <q>Following a lengthy debate in the recalled Dáil, the vote was passed by 93 votes to 36. A number of amendments to the motion were rejected. A Sinn Féin motion calling for the Government not to appeal the ruling was defeated by 104 votes to 28</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=RT%C3%89.ie&rft.atitle=Dail+backs+plan+to+appeal+Apple+ruling&rft.date=2016-09-07&rft_id=https%3A%2F%2Fwww.rte.ie%2Fnews%2F2016%2F0907%2F814744-apple%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-59"><span class="mw-cite-backlink"><b><a href="#cite_ref-59">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://fortune.com/2016/09/02/apple-appeal-eu-tax-bill/">"Apple Appeal Against EU Tax Bill Would Enter Uncharted Territory"</a>. <i>Fortune</i>. 2 September 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">14 November</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Fortune&rft.atitle=Apple+Appeal+Against+EU+Tax+Bill+Would+Enter+Uncharted+Territory&rft.date=2016-09-02&rft_id=http%3A%2F%2Ffortune.com%2F2016%2F09%2F02%2Fapple-appeal-eu-tax-bill%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://curia.europa.eu/juris/document/document.jsf?text=&docid=187579&pageIndex=0&doclang=en&mode=req&dir=&occ=first&part=1&cid=230206">"Action brought on 9 November 2016 – Ireland v Commission"</a>. <i>CURIA</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 February</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CURIA&rft.atitle=Action+brought+on+9+November+2016+%E2%80%93+Ireland+v+Commission&rft_id=http%3A%2F%2Fcuria.europa.eu%2Fjuris%2Fdocument%2Fdocument.jsf%3Ftext%3D%26docid%3D187579%26pageIndex%3D0%26doclang%3Den%26mode%3Dreq%26dir%3D%26occ%3Dfirst%26part%3D1%26cid%3D230206&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFO'Dwyer2016" class="citation news cs1">O'Dwyer, Peter (6 August 2016). <span class="id-lock-subscription" title="Paid subscription required"><a rel="nofollow" class="external text" href="https://www.thetimes.co.uk/article/appeal-over-apple-tax-may-start-this-year-tns55tgtk">"Appeal over Apple tax may start this year"</a></span>. <i>The Times</i>. <q>State's case gets priority but could last five years</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Times&rft.atitle=Appeal+over+Apple+tax+may+start+this+year&rft.date=2016-08-06&rft.aulast=O%27Dwyer&rft.aufirst=Peter&rft_id=https%3A%2F%2Fwww.thetimes.co.uk%2Farticle%2Fappeal-over-apple-tax-may-start-this-year-tns55tgtk&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLouise_Kelly2018" class="citation web cs1">Louise Kelly (18 September 2018). <a rel="nofollow" class="external text" href="https://www.independent.ie/business/technology/state-collects-13bn-apple-tax-bill-plus-interest-37329162.html">"State collects €13bn Apple tax bill – plus interest"</a>. <i>Irish Independent</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Irish+Independent&rft.atitle=State+collects+%E2%82%AC13bn+Apple+tax+bill+%E2%80%93+plus+interest&rft.date=2018-09-18&rft.au=Louise+Kelly&rft_id=https%3A%2F%2Fwww.independent.ie%2Fbusiness%2Ftechnology%2Fstate-collects-13bn-apple-tax-bill-plus-interest-37329162.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-64">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRónán_Duffy2018" class="citation web cs1">Rónán Duffy (18 September 2018). <a rel="nofollow" class="external text" href="https://www.thejournal.ie/apple-tax-ireland-7-4241938-Sep2018/">"Apple pays over the €14.3bn due to Ireland – but the minister again denies that it's owed"</a>. <a href="/wiki/TheJournal.ie" title="TheJournal.ie">TheJournal.ie</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Apple+pays+over+the+%E2%82%AC14.3bn+due+to+Ireland+%E2%80%93+but+the+minister+again+denies+that+it%27s+owed&rft.pub=TheJournal.ie&rft.date=2018-09-18&rft.au=R%C3%B3n%C3%A1n+Duffy&rft_id=https%3A%2F%2Fwww.thejournal.ie%2Fapple-tax-ireland-7-4241938-Sep2018%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-65">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCiara_O'Brian2018" class="citation web cs1">Ciara O'Brian (8 October 2018). <a rel="nofollow" class="external text" href="https://www.irishtimes.com/business/economy/commission-drops-legal-action-against-ireland-over-apple-aid-1.3667869">"Commission drops legal action against Ireland over Apple 'aid'<span class="cs1-kern-right"></span>"</a>. <i><a href="/wiki/Irish_Times" class="mw-redirect" title="Irish Times">Irish Times</a></i>. <q>The action was taken following a delay of several months in recovering the money from the tech giant. The commission had given Ireland a deadline of 3 January 2017 to reclaim the €13 billion; it referred Ireland to the European Court of Justice on 4 October for failing to comply.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Irish+Times&rft.atitle=Commission+drops+legal+action+against+Ireland+over+Apple+%27aid%27&rft.date=2018-10-08&rft.au=Ciara+O%27Brian&rft_id=https%3A%2F%2Fwww.irishtimes.com%2Fbusiness%2Feconomy%2Fcommission-drops-legal-action-against-ireland-over-apple-aid-1.3667869&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-66"><span class="mw-cite-backlink"><b><a href="#cite_ref-66">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJohn_Mulligan2019" class="citation web cs1">John Mulligan (31 May 2019). <a rel="nofollow" class="external text" href="https://www.independent.ie/business/irish/apple-tax-case-cost-to-state-is-7m-and-rising-38165360.html">"Apple tax case cost to State is €7m and rising"</a>. <i><a href="/wiki/Irish_Independent" title="Irish Independent">Irish Independent</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 May</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Irish+Independent&rft.atitle=Apple+tax+case+cost+to+State+is+%E2%82%AC7m+and+rising&rft.date=2019-05-31&rft.au=John+Mulligan&rft_id=https%3A%2F%2Fwww.independent.ie%2Fbusiness%2Firish%2Fapple-tax-case-cost-to-state-is-7m-and-rising-38165360.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFConor_McMorrow2019" class="citation web cs1">Conor McMorrow (30 May 2019). <a rel="nofollow" class="external text" href="https://www.rte.ie/news/business/2019/0530/1052573-apple-tax-case/">"State's appeal of EU Apple tax ruling has cost €7.1m so far"</a>. <i><a href="/wiki/RT%C3%89.ie" title="RTÉ.ie">RTÉ.ie</a></i><span class="reference-accessdate">. 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Silicon Republic. 31 August 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=EU+debunks+claims+about+how+Ireland+can+use+%E2%82%AC13bn+Apple+tax+windfall&rft.pub=Silicon+Republic&rft.date=2017-08-31&rft_id=https%3A%2F%2Fwww.siliconrepublic.com%2Fcompanies%2Feu-tax-apple-ireland-national-debt&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-88"><span class="mw-cite-backlink"><b><a href="#cite_ref-88">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irishtimes.com/news/ireland/irish-news/fianna-f%C3%A1il-to-vote-for-appeal-on-apple-tax-ruling-1.2780655">"Fianna Fáil to vote for appeal on Apple tax ruling"</a>. <i>Irish Times</i>. 6 September 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Irish+Times&rft.atitle=Fianna+F%C3%A1il+to+vote+for+appeal+on+Apple+tax+ruling&rft.date=2016-09-06&rft_id=https%3A%2F%2Fwww.irishtimes.com%2Fnews%2Fireland%2Firish-news%2Ffianna-f%25C3%25A1il-to-vote-for-appeal-on-apple-tax-ruling-1.2780655&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-89"><span class="mw-cite-backlink"><b><a href="#cite_ref-89">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEithne_Shortall2019" class="citation web cs1">Eithne Shortall (21 April 2019). <a rel="nofollow" class="external text" href="https://www.thetimes.co.uk/edition/ireland/ucd-and-trinity-study-shows-media-bolsters-support-for-irish-tax-haven-76k3kzfbk">"UCD and Trinity study shows media bolsters support for Irish tax haven"</a>. <i><a href="/wiki/The_Times" title="The Times">The Times</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">25 April</span> 2019</span>. <q>The research states that while public support in post-recession Ireland could be expected to turn against "the facilitation of low corporate taxes" for multinational companies such as Apple, this was not the case.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Times&rft.atitle=UCD+and+Trinity+study+shows+media+bolsters+support+for+Irish+tax+haven&rft.date=2019-04-21&rft.au=Eithne+Shortall&rft_id=https%3A%2F%2Fwww.thetimes.co.uk%2Fedition%2Fireland%2Fucd-and-trinity-study-shows-media-bolsters-support-for-irish-tax-haven-76k3kzfbk&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-90"><span class="mw-cite-backlink"><b><a href="#cite_ref-90">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFProf._Aidan_ReganProf._Liam_Kneafsey2019" class="citation web cs1">Prof. Aidan Regan; Prof. Liam Kneafsey (19 April 2019). <a rel="nofollow" class="external text" href="http://www.ucd.ie/geary/static/publications/workingpapers/gearywp201904.pdf">"The Role of the Media in Shaping Attitudes Toward Corporate Tax Avoidance: Experimental Evidence from Ireland"</a> <span class="cs1-format">(PDF)</span>. <a href="/wiki/University_College_Dublin" title="University College Dublin">University College Dublin</a><span class="reference-accessdate">. Retrieved <span class="nowrap">25 April</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Role+of+the+Media+in+Shaping+Attitudes+Toward+Corporate+Tax+Avoidance%3A+Experimental+Evidence+from+Ireland&rft.pub=University+College+Dublin&rft.date=2019-04-19&rft.au=Prof.+Aidan+Regan&rft.au=Prof.+Liam+Kneafsey&rft_id=http%3A%2F%2Fwww.ucd.ie%2Fgeary%2Fstatic%2Fpublications%2Fworkingpapers%2Fgearywp201904.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> <li id="cite_note-ec.europa.eu-91"><span class="mw-cite-backlink"><b><a href="#cite_ref-ec.europa.eu_91-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ec.europa.eu/commission/presscorner/detail/en/STATEMENT_20_1746">"Press corner"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">18 December</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Press+corner&rft_id=https%3A%2F%2Fec.europa.eu%2Fcommission%2Fpresscorner%2Fdetail%2Fen%2FSTATEMENT_20_1746&rfr_id=info%3Asid%2Fen.wikipedia.org%3AApple%27s+EU+tax+dispute" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Apple%27s_EU_tax_dispute&action=edit&section=18" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://europa.eu/rapid/press-release_IP-17-3702_en.htm">PRESS RELEASE: EU Ruling on Apple</a></li> <li><a rel="nofollow" class="external text" href="http://ec.europa.eu/competition/elojade/isef/case_details.cfm?proc_code=3_SA_38373">European Commission SA.38373 – Illegal State Aid to Apple</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output 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class="navbox-group" style="width:1%"><a href="/wiki/IPad" title="IPad">iPad</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/IPad_Mini" title="IPad Mini">Mini</a></li> <li><a href="/wiki/IPad_Air" class="mw-redirect" title="IPad Air">Air</a></li> <li><a href="/wiki/IPad_Pro" title="IPad Pro">Pro</a></li> <li><a href="/wiki/List_of_iPad_accessories" title="List of iPad accessories">Accessories</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/AirPods" title="AirPods">AirPods</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/AirPods_Pro" title="AirPods Pro">Pro</a></li> <li><a href="/wiki/AirPods_Max" title="AirPods Max">Max</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Apple_SIM" title="Apple SIM">Apple SIM</a></li> <li><a href="/wiki/AirTag" title="AirTag">AirTag</a></li> <li><a href="/wiki/Beats_Electronics" title="Beats Electronics">Beats</a> <ul><li><a href="/wiki/Beats_Pill" title="Beats Pill">Pill</a></li></ul></li> <li><a href="/wiki/HomePod" title="HomePod">HomePod</a> <ul><li><a href="/wiki/HomePod_Mini" title="HomePod Mini">Mini</a></li></ul></li> <li><a href="/wiki/Apple_silicon" title="Apple silicon">Silicon</a></li> <li><a href="/wiki/Apple_TV" title="Apple TV">TV</a></li> <li><a href="/wiki/Apple_Vision_Pro" title="Apple Vision Pro">Vision Pro</a></li> <li><a href="/wiki/Apple_Watch" title="Apple Watch">Watch</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Apple_Inc._software" title="Category:Apple 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history</a></li> <li><a href="/wiki/Pre-installed_iOS_apps" class="mw-redirect" title="Pre-installed iOS apps">Apps</a></li></ul></li> <li><a href="/wiki/MacOS" title="MacOS">macOS</a> <ul><li><a href="/wiki/MacOS_version_history" title="MacOS version history">History</a></li> <li><a href="/wiki/MacOS_Server" class="mw-redirect" title="MacOS Server">Server</a></li></ul></li> <li><a href="/wiki/TvOS" title="TvOS">tvOS</a></li> <li><a href="/wiki/WatchOS" title="WatchOS">watchOS</a></li> <li><a href="/wiki/BridgeOS" title="BridgeOS">bridgeOS</a></li> <li><a href="/wiki/Darwin_(operating_system)" title="Darwin (operating system)">Darwin</a></li> <li><i><a href="/wiki/Classic_Mac_OS" title="Classic Mac OS">Classic Mac OS</a></i></li> <li><a href="/wiki/VisionOS" title="VisionOS">visionOS</a></li></ul> </div></td></tr><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/CarPlay" title="CarPlay">CarPlay</a></li> <li><a href="/wiki/Classroom_(Apple)" title="Classroom (Apple)">Classroom</a></li> <li><a href="/wiki/HomeKit" class="mw-redirect" title="HomeKit">HomeKit</a></li> <li><a href="/wiki/Core_Foundation" title="Core Foundation">Core Foundation</a></li> <li><a href="/wiki/Apple_Developer_Tools" title="Apple Developer Tools">Developer Tools</a></li> <li><a href="/wiki/FileMaker" title="FileMaker">FileMaker</a></li> <li><a href="/wiki/Final_Cut_Pro" title="Final Cut Pro">Final Cut Pro</a> <ul><li><a href="/wiki/Final_Cut_Pro_X" class="mw-redirect" title="Final Cut Pro X">X</a></li> <li><a href="/wiki/Compressor_(software)" title="Compressor (software)">Compressor</a></li> <li><a href="/wiki/Motion_(software)" title="Motion (software)">Motion</a></li></ul></li> <li><a href="/wiki/Logic_Pro" title="Logic Pro">Logic Pro</a> <ul><li><a href="/wiki/MainStage_(software)" title="MainStage (software)">MainStage</a></li></ul></li> <li><i><a href="/wiki/ILife" title="ILife">iLife</a></i> <ul><li><a href="/wiki/GarageBand" title="GarageBand">GarageBand</a></li> <li><a href="/wiki/IMovie" title="IMovie">iMovie</a></li> <li><i><a href="/wiki/IPhoto" title="IPhoto">iPhoto</a></i></li></ul></li> <li><a href="/wiki/ITunes" title="ITunes">iTunes</a></li> <li><a href="/wiki/IWork" title="IWork">iWork</a> <ul><li><a href="/wiki/Keynote_(presentation_software)" title="Keynote (presentation software)">Keynote</a></li> <li><a href="/wiki/Numbers_(spreadsheet)" title="Numbers (spreadsheet)">Numbers</a></li> <li><a href="/wiki/Pages_(word_processor)" title="Pages (word processor)">Pages</a></li></ul></li> <li><a href="/wiki/Apple_Mail" title="Apple Mail">Mail</a></li> <li><a href="/wiki/QuickTime" title="QuickTime">QuickTime</a></li> <li><a href="/wiki/Safari_(web_browser)" title="Safari (web browser)">Safari</a></li> <li><a href="/wiki/SceneKit" title="SceneKit">SceneKit</a></li> <li><a href="/wiki/Shazam_(music_app)" title="Shazam (music app)">Shazam</a></li> <li><a href="/wiki/Siri" title="Siri">Siri</a></li> <li><a href="/wiki/Swift_(programming_language)" title="Swift (programming language)">Swift</a></li> <li><a href="/wiki/Xcode" title="Xcode">Xcode</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Apple_Inc._services" title="Category:Apple Inc. services">Services</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">Financial</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Apple_Card" title="Apple Card">Card</a></li> <li><a href="/wiki/Apple_Pay" title="Apple Pay">Pay</a></li> <li><a href="/wiki/Apple_Wallet" title="Apple Wallet">Wallet</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Media</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Apple_Arcade" title="Apple Arcade">Arcade</a></li> <li><a href="/wiki/Apple_Books" title="Apple Books">Books</a></li> <li><a href="/wiki/Apple_Music" title="Apple Music">Music</a> <ul><li><a href="/wiki/Apple_Music_1" title="Apple Music 1">1</a></li> <li><i><a href="/wiki/Beats_Music" title="Beats Music">Beats Music</a></i></li> <li><a href="/wiki/Apple_Music_Up_Next" title="Apple Music Up Next">Up Next</a></li> <li><i><a href="/wiki/Apple_Music_Festival" title="Apple Music Festival">Festival</a></i></li> <li><i><a href="/wiki/ITunes_Radio" title="ITunes Radio">iTunes Radio</a></i></li> <li><a href="/wiki/Music_(app)" title="Music (app)">App</a></li></ul></li> <li><a href="/wiki/Apple_News" title="Apple News">News</a> <ul><li><i><a href="/wiki/Newsstand_(software)" title="Newsstand (software)">Newsstand</a></i></li></ul></li> <li><a href="/wiki/Apple_Podcasts" title="Apple Podcasts">Podcasts</a></li> <li><a href="/wiki/Apple_TV_app" title="Apple TV app">TV</a> <ul><li><a href="/wiki/Apple_TV%2B" title="Apple TV+">+</a></li> <li><a href="/wiki/List_of_Apple_TV%2B_original_programming" title="List of Apple TV+ original programming">originals</a></li> <li><a href="/wiki/MLS_Season_Pass" title="MLS Season Pass">MLS Season Pass</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Communication</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/FaceTime" title="FaceTime">FaceTime</a></li> <li><a href="/wiki/Walkie-Talkie_(Apple)" class="mw-redirect" title="Walkie-Talkie (Apple)">Walkie-Talkie</a></li> <li><a href="/wiki/IMessage" title="IMessage">iMessage</a> <ul><li><i><a href="/wiki/IChat" title="IChat">iChat</a></i></li> <li><a href="/wiki/Messages_(Apple)" title="Messages (Apple)">App</a></li></ul></li> <li><a href="/wiki/Game_Center" title="Game Center">Game Center</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Retail and<br />digital sales</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/App_Store_(Apple)" title="App Store (Apple)">App Store</a> <ul><li><a href="/wiki/Mac_App_Store" title="Mac App Store">macOS</a></li></ul></li> <li><a href="/wiki/ITunes_Store" title="ITunes Store">iTunes Store</a> <ul><li><a href="/wiki/ITunes_Connect" title="ITunes Connect">Connect</a></li></ul></li> <li><a href="/wiki/Apple_Store" title="Apple Store">Store</a> <ul><li><a href="/wiki/Apple_Fifth_Avenue" title="Apple Fifth Avenue">Fifth Avenue</a></li> <li><a href="/wiki/Apple_Michigan_Avenue" title="Apple Michigan Avenue">Michigan Avenue</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Support</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/AppleCare%2B" title="AppleCare+">AppleCare+</a></li> <li><a href="/wiki/Apple_Authorized_Service_Provider" title="Apple Authorized Service Provider">AASP</a></li> <li><a href="/wiki/Apple_certification_programs" title="Apple certification programs">Certifications</a></li> <li><a href="/wiki/Genius_Bar" title="Genius Bar">Genius Bar</a></li> <li><i><a href="/wiki/ProCare" title="ProCare">ProCare</a></i></li> <li><i><a href="/wiki/One_to_One_(Apple)" title="One to One (Apple)">One to One</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Apple_Account" title="Apple Account">Apple Account</a> (formerly <i>Apple ID</i>) <ul><li><a href="/wiki/Sign_in_with_Apple" title="Sign in with Apple">Sign in with Apple</a></li></ul></li> <li><a href="/wiki/Apple_One" title="Apple One">One</a></li> <li><a href="/wiki/Apple_Developer" title="Apple Developer">Developer</a> <ul><li><i><a href="/wiki/IAd" title="IAd">iAd</a></i></li> <li><a href="/wiki/TestFlight" title="TestFlight">TestFlight</a></li> <li><a href="/wiki/Worldwide_Developers_Conference" title="Worldwide Developers Conference">WWDC</a></li></ul></li> <li><a href="/wiki/ICloud" title="ICloud">iCloud</a> <ul><li><i><a href="/wiki/MobileMe" title="MobileMe">MobileMe</a></i></li></ul></li> <li><a href="/wiki/Find_My" title="Find My">Find My</a></li> <li><a href="/wiki/Fitness_(Apple)" title="Fitness (Apple)">Fitness</a></li> <li><a href="/wiki/Photos_(Apple)" title="Photos (Apple)">Photos</a></li> <li><a href="/wiki/Apple_Maps" title="Apple Maps">Maps</a> <ul><li><a href="/wiki/Flyover_(Apple_Maps)" title="Flyover (Apple Maps)">Flyover</a></li> <li><a href="/wiki/Look_Around_(Apple)" title="Look Around (Apple)">Look Around</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Companies</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Apple_Inc._subsidiaries" title="Category:Apple Inc. subsidiaries">Subsidiaries</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anobit" title="Anobit">Anobit</a></li> <li><a href="/wiki/Apple_IMC" title="Apple IMC">Apple IMC</a></li> <li><a href="/wiki/Apple_Studios" title="Apple Studios">Apple Studios</a></li> <li><a href="/wiki/Beats_Electronics" title="Beats Electronics">Beats</a></li> <li><a href="/wiki/Beddit" title="Beddit">Beddit</a></li> <li><a href="/wiki/Braeburn_Capital" title="Braeburn Capital">Braeburn Capital</a></li> <li><a href="/wiki/Claris" title="Claris">Claris</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Apple_Inc._acquisitions" title="Category:Apple Inc. acquisitions">Acquisitions</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_mergers_and_acquisitions_by_Apple" title="List of mergers and acquisitions by Apple">Completed</a> <ul><li><a href="/wiki/Anobit" title="Anobit">Anobit</a></li> <li><i><a href="/wiki/AuthenTec" title="AuthenTec">AuthenTec</a></i></li> <li><a href="/wiki/Beats_Electronics" title="Beats Electronics">Beats</a></li> <li><a href="/wiki/Beddit" title="Beddit">Beddit</a></li> <li><a href="/wiki/BIS_Records" title="BIS Records">BIS Records</a></li> <li><i><a href="/wiki/Cue_(search_engine)" title="Cue (search engine)">Cue</a></i></li> <li><i><a href="/wiki/EditGrid" title="EditGrid">EditGrid</a></i></li> <li><i><a href="/wiki/Emagic" title="Emagic">Emagic</a></i></li> <li><i><a href="/wiki/FingerWorks" title="FingerWorks">FingerWorks</a></i></li> <li><i><a href="/wiki/Intrinsity" title="Intrinsity">Intrinsity</a></i></li> <li><i><a href="/wiki/InVisage_Technologies" title="InVisage Technologies">InVisage Technologies</a></i></li> <li><i><a href="/wiki/The_Keyboard_Company" title="The Keyboard Company">The Keyboard Company</a></i></li> <li><i><a href="/wiki/Lala_(website)" title="Lala (website)">Lala</a></i></li> <li><i><a href="/wiki/Metaio" title="Metaio">Metaio</a></i></li> <li><i><a href="/wiki/NeXT" title="NeXT">NeXT</a></i></li> <li><i><a href="/wiki/Nothing_Real" title="Nothing Real">Nothing Real</a></i></li> <li><i><a href="/wiki/P.A._Semi" title="P.A. Semi">P.A. Semi</a></i></li> <li><i><a href="/wiki/Power_Computing_Corporation" title="Power Computing Corporation">Power Computing</a></i></li> <li><i><a href="/wiki/PrimeSense" title="PrimeSense">PrimeSense</a></i></li> <li><a href="/wiki/Shazam_(music_app)" title="Shazam (music app)">Shazam Entertainment Limited</a></li> <li><a href="/wiki/Siri" title="Siri">Siri</a></li> <li><i><a href="/wiki/Texture_(app)" title="Texture (app)">Texture</a></i></li> <li><i><a href="/wiki/Topsy_Labs" title="Topsy Labs">Topsy</a></i></li></ul></li> <li>Potential <ul><li><a href="/wiki/Potential_acquisition_of_Disney_by_Apple" title="Potential acquisition of Disney by Apple">Disney</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Apple_Inc._partnerships" title="Category:Apple Inc. partnerships">Partnerships</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/AIM_alliance" title="AIM alliance">AIM alliance</a></i> <ul><li><i><a href="/wiki/Kaleida_Labs" title="Kaleida Labs">Kaleida Labs</a></i></li> <li><i><a href="/wiki/Taligent" title="Taligent">Taligent</a></i></li></ul></li> <li><a href="/wiki/Akamai_Technologies" title="Akamai Technologies">Akamai</a></li> <li><a href="/wiki/Arm_Holdings" title="Arm Holdings">Arm</a></li> <li><a href="/wiki/DiDi" title="DiDi">DiDi</a></li> <li><i><a href="/wiki/Digital_Ocean" title="Digital Ocean">Digital Ocean</a></i></li> <li><a href="/wiki/IFund" title="IFund">iFund</a></li> <li><a href="/wiki/Imagination_Technologies" title="Imagination Technologies">Imagination</a></li> <li><a href="/wiki/Rockstar_Consortium" title="Rockstar Consortium">Rockstar Consortium</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Apple_Inc._advertising" title="Apple Inc. advertising">Advertising</a> <ul><li>"<a href="/wiki/1984_(advertisement)" title="1984 (advertisement)">1984</a>"</li> <li>"<a href="/wiki/Think_different" title="Think different">Think different</a>"</li> <li>"<a href="/wiki/Get_a_Mac" title="Get a Mac">Get a Mac</a>"</li> <li><a href="/wiki/IPod_advertising" title="IPod advertising">iPod</a></li> <li><a href="/wiki/Product_Red" title="Product Red">Product Red</a></li></ul></li> <li><a href="/wiki/Apple_ecosystem" title="Apple ecosystem">Ecosystem</a></li> <li><a href="/wiki/List_of_Apple_Inc._media_events" title="List of Apple Inc. media events">Events</a></li> <li><a href="/wiki/Criticism_of_Apple_Inc." title="Criticism of Apple Inc.">Criticism</a> <ul><li><a href="/wiki/Right_to_repair" title="Right to repair">Right to repair</a></li> <li><a class="mw-selflink selflink">Tax</a></li></ul></li> <li>Headquarters <ul><li><a href="/wiki/Apple_Campus" class="mw-redirect" title="Apple Campus">Campus</a></li> <li><a href="/wiki/Apple_Park" title="Apple Park">Park</a></li></ul></li> <li><a href="/wiki/Apple_University" title="Apple University">University</a></li> <li><a href="/wiki/Apple_Inc._design_motifs" title="Apple Inc. design motifs">Design</a> <ul><li><a href="/wiki/Apple_Industrial_Design_Group" title="Apple Industrial Design Group">IDg</a></li> <li><a href="/wiki/Typography_of_Apple_Inc." title="Typography of Apple Inc.">Typography</a></li> <li><a href="/wiki/Designed_by_Apple_in_California" title="Designed by Apple in California">Book</a></li></ul></li> <li><a href="/wiki/History_of_Apple_Inc." title="History of Apple Inc.">History</a> <ul><li><a href="/wiki/List_of_Apple_codenames" title="List of Apple codenames">Codenames</a></li> <li><a href="/wiki/Apple_FileWare" title="Apple FileWare">Apple FileWare</a></li></ul></li> <li><a href="/wiki/Apple_community" title="Apple community">Community</a> <ul><li><a href="/wiki/AppleMasters" title="AppleMasters">AppleMasters</a></li></ul></li> <li><a href="/wiki/Litigation_involving_Apple_Inc." title="Litigation involving Apple Inc.">Litigation</a> <ul><li><a href="/wiki/United_States_v._Apple_(2024)" title="United States v. Apple (2024)">2024 U.S. antitrust case</a></li> <li><a href="/wiki/Apple_Inc._v._Pepper" title="Apple Inc. v. Pepper">App Store antitrust case</a></li> <li><a href="/wiki/High-Tech_Employee_Antitrust_Litigation" title="High-Tech Employee Antitrust Litigation">Non-recruiting agreements</a></li> <li><a href="/wiki/United_States_v._Apple_(2012)" title="United States v. Apple (2012)">Price-fixing ebooks</a></li> <li><a href="/wiki/FBI%E2%80%93Apple_encryption_dispute" class="mw-redirect" title="FBI–Apple encryption dispute">FBI encryption dispute</a></li> <li><a href="/wiki/Epic_Games_v._Apple" title="Epic Games v. Apple">Epic Games</a></li></ul></li> <li><a href="/wiki/IOS_app_approvals" title="IOS app approvals">iOS app approvals</a></li> <li><a href="/wiki/Apple_and_unions" class="mw-redirect" title="Apple and unions">Unions</a> <ul><li><a href="/wiki/AppleToo" title="AppleToo">#AppleToo</a></li></ul></li> <li><a href="/wiki/List_of_depictions_of_Steve_Jobs" title="List of depictions of Steve Jobs">Depictions of Steve Jobs</a></li> <li><a href="/wiki/Linux_on_Apple_devices" title="Linux on Apple devices">Linux</a> <ul><li><a href="/wiki/Asahi_Linux" title="Asahi Linux">Asahi Linux</a></li> <li><a href="/wiki/IPodLinux" title="IPodLinux">iPodLinux</a></li></ul></li> <li><a href="/wiki/Apple_car_project" title="Apple car project">Car project</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">People</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Apple_Inc._executives" title="Category:Apple Inc. executives">Executives</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">Current</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tim_Cook" title="Tim Cook">Tim Cook</a> (CEO)</li> <li><a href="/wiki/Jeff_Williams_(Apple)" title="Jeff Williams (Apple)">Jeff Williams</a> (COO)</li> <li><a href="/wiki/Kevan_Parekh" title="Kevan Parekh">Kevan Parekh</a> (CFO)</li> <li><a href="/wiki/Katherine_L._Adams" class="mw-redirect" title="Katherine L. Adams">Katherine Adams</a> (General Counsel)</li> <li><a href="/wiki/Eddy_Cue" title="Eddy Cue">Eddy Cue</a></li> <li><a href="/wiki/Craig_Federighi" title="Craig Federighi">Craig Federighi</a></li> <li><a href="/wiki/Isabel_Ge_Mahe" title="Isabel Ge Mahe">Isabel Ge Mahe</a></li> <li><a href="/wiki/John_Giannandrea" title="John Giannandrea">John Giannandrea</a></li> <li><a href="/wiki/Lisa_P._Jackson" title="Lisa P. Jackson">Lisa Jackson</a></li> <li><a href="/wiki/Greg_Joswiak" title="Greg Joswiak">Greg Joswiak</a></li> <li><a href="/wiki/Sabih_Khan" title="Sabih Khan">Sabih Khan</a></li> <li><a href="/wiki/Luca_Maestri" title="Luca Maestri">Luca Maestri</a></li> <li><a href="/wiki/Deirdre_O%27Brien" title="Deirdre O'Brien">Deirdre O'Brien</a></li> <li><a href="/wiki/Dan_Riccio" title="Dan Riccio">Dan Riccio</a></li> <li><a href="/wiki/Phil_Schiller" title="Phil Schiller">Phil Schiller</a></li> <li><a href="/wiki/Johny_Srouji" title="Johny Srouji">Johny Srouji</a></li> <li><a href="/wiki/John_Ternus" title="John Ternus">John Ternus</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Former</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Michael_Scott_(Apple)" title="Michael Scott (Apple)">Michael Scott</a> (CEO)</li> <li><a href="/wiki/Mike_Markkula" title="Mike Markkula">Mike Markkula</a> (CEO)</li> <li><a href="/wiki/John_Sculley" title="John Sculley">John Sculley</a> (CEO)</li> <li><a href="/wiki/Michael_Spindler" title="Michael Spindler">Michael Spindler</a> (CEO)</li> <li><a href="/wiki/Gil_Amelio" title="Gil Amelio">Gil Amelio</a> (CEO)</li> <li><a href="/wiki/Steve_Jobs" title="Steve Jobs">Steve Jobs</a> (CEO)</li> <li><a href="/wiki/Jony_Ive" title="Jony Ive">Jony Ive</a> (CDO)</li> <li><a href="/wiki/Angela_Ahrendts" title="Angela Ahrendts">Angela Ahrendts</a></li> <li><a href="/wiki/Fred_D._Anderson" title="Fred D. Anderson">Fred D. Anderson</a></li> <li><a href="/wiki/John_Browett" title="John Browett">John Browett</a></li> <li><a href="/wiki/Guerrino_De_Luca" title="Guerrino De Luca">Guerrino De Luca</a></li> <li><a href="/wiki/Paul_Deneve" title="Paul Deneve">Paul Deneve</a></li> <li><a href="/wiki/Al_Eisenstat" title="Al Eisenstat">Al Eisenstat</a></li> <li><a href="/wiki/Tony_Fadell" title="Tony Fadell">Tony Fadell</a></li> <li><a href="/wiki/Scott_Forstall" title="Scott Forstall">Scott Forstall</a></li> <li><a href="/wiki/Ellen_Hancock" title="Ellen Hancock">Ellen Hancock</a></li> <li><a href="/wiki/Nancy_R._Heinen" title="Nancy R. Heinen">Nancy R. Heinen</a></li> <li><a href="/wiki/Ron_Johnson_(businessman)" title="Ron Johnson (businessman)">Ron Johnson</a></li> <li><a href="/wiki/David_Nagel" title="David Nagel">David Nagel</a></li> <li><a href="/wiki/Peter_Oppenheimer" title="Peter Oppenheimer">Peter Oppenheimer</a></li> <li><a href="/wiki/Mark_Papermaster" title="Mark Papermaster">Mark Papermaster</a></li> <li><a href="/wiki/Jon_Rubinstein" title="Jon Rubinstein">Jon Rubinstein</a></li> <li><a href="/wiki/Bertrand_Serlet" title="Bertrand Serlet">Bertrand Serlet</a></li> <li><a href="/wiki/Bruce_Sewell" title="Bruce Sewell">Bruce Sewell</a></li> <li><a href="/wiki/Sina_Tamaddon" title="Sina Tamaddon">Sina Tamaddon</a></li> <li><a href="/wiki/Avie_Tevanian" title="Avie Tevanian">Avie Tevanian</a></li> <li><a href="/wiki/Steve_Wozniak" title="Steve Wozniak">Steve Wozniak</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Directors_of_Apple_Inc." title="Category:Directors of Apple Inc.">Board of<br />directors</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">Current</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Arthur_D._Levinson" title="Arthur D. Levinson">Arthur D. Levinson</a> (Chairman)</li> <li><a href="/wiki/Tim_Cook" title="Tim Cook">Tim Cook</a> (CEO)</li> <li><a href="/wiki/James_A._Bell" title="James A. Bell">James A. Bell</a></li> <li><a href="/wiki/Alex_Gorsky" title="Alex Gorsky">Alex Gorsky</a></li> <li><a href="/wiki/Andrea_Jung" title="Andrea Jung">Andrea Jung</a></li> <li><a href="/wiki/Ronald_Sugar" title="Ronald Sugar">Ronald D. Sugar</a></li> <li><a href="/wiki/Susan_Wagner" title="Susan Wagner">Susan L. Wagner</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Former</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Mike_Markkula" title="Mike Markkula">Mike Markkula</a> (Chairman)</li> <li><a href="/wiki/John_Sculley" title="John Sculley">John Sculley</a> (Chairman)</li> <li><a href="/wiki/Steve_Jobs" title="Steve Jobs">Steve Jobs</a> (Chairman)</li> <li><a href="/wiki/Gil_Amelio" title="Gil Amelio">Gil Amelio</a></li> <li><a href="/wiki/Fred_D._Anderson" title="Fred D. Anderson">Fred D. 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