Readers might be interested in this article.
It’s a descriptive overview of the legal/ethical issues involved in Ireland’s role in faciliating Apple’s corporate tax avoidance strategies.
The conclusion is as follows:
In light of the European Commission’s investigation into state aid, Apple has generated the largest bill in unpaid taxes, as compared to Starbucks, Google, and Amazon, which were also investigated. The Commission has ordered Ireland to recover these taxes plus interest, but Ireland has refused and has appealed the Commission’s order in the EU General Court and, if necessary, will appeal to the European Court of Justice. Apple has also decided to appeal. The issues here are whether tax avoidance is ethical and whether Apple should pay the $14.5 billion plus interest that the Commission is demanding. In both of these issues, the conclusion is no. While Apple’s tax avoidance is legal, it is clearly unethical in its use of tax havens, mainly Ireland, and shell companies like Apple Sales International. Through these schemes, Apple has avoided paying taxes in any country, although it technically should have been taxed in the U.S. However, Apple should not have to pay the $14.5 billion plus interest because the repercussions outweigh the possible benefits, and the Commission should not have sought recovery of past transfer pricing rulings under its new approach. Instead, the U.S. and the EU should work together to close the loopholes, and Apple should be sanctioned by the U.S. because, ultimately, the U.S. is the country that should have received those taxes. This would also help reduce other corporations’ tax avoidance, both in the U.S. and by U.S. companies in Europe.