Assignment
Each group will submit a short (no more than one to two paragraphs) response to each question below, by the due date.
5. Was Ireland merely using creative tax incentives, as any sovereign nation might, to entice foreign companies like Apple to invest? If so, what advantages did the Irish Government expect to derive? In hindsight, was it worth it for Ireland and Apple?6.Why would Jacob Lew, US Treasury Secretary, criticize the Commissioner’s decision when he himself has called for reform of US international tax laws which enable American companies like Apple to park trillions of dollars in profits overseas, thereby avoiding/deferring US taxes?
7.At the upcoming appeal hearing before the EU courts, how should Apple, Ireland and EU respond?
8.Given the TCJA and US tax law, how should the US respond, if at all?
Grading
Your group's grade will be based on:
- Content and Quality of your responses. Is the question answered and concepts described adequately (20 points)?
- Does the answer demonstrate an understanding of the issues and technical aspects surrounding the Case (20 points)?
Grading scale:
- Very good/strong (30 – 40 points)