Overview
- What tax structure did Apple use in Ireland/EU? Is it just the low Irish tax at issue, or impact across other EU countries?
- Why did Commissioner Vestager decide that Ireland had granted undue tax benefits (13+ Billion Euros) to Apple between 2003 and 2015? Do you think this amounted to illegal state aid?
- How does Ireland tax corporations?
-Definition of residency
-Special agreements
4.Explain the tax structure Apple was using in Ireland:
-Who has the right to collect the tax/penalties assessed by the EU Commission?
-On whose side is the U.S. – Apple or EU?
-Why doesn’t Ireland want to collect the 14 billion Euros and decided to appeal the EU Ruling?
-Why was the head office of the Irish Companies not taxed by Ireland?
-How were the Irish branches taxed in Ireland?
-What kind of agreement did Apple sign with the Irish government? What did it cover? Was it reasonable?
-Why does the head office pay Apple U.S. for R&D? Is the payment reasonable?
-How do you think the approach by the EU commission with Apple differ from the approach taken a=with Amazon, McDonalds, and FIAT, in Luxemburg and The Netherlands?
-How were sales of Apple products in the EU countries structured – taxable?
-Why no Subpart F income
-How has the TCJA heightened the tension between the U.S. and the EU community