What is it about?
Apple’s corporate structure has allowed them to take advantage of numerous tax loopholes in the United States and Ireland. Now, the European Commission is investigating whether or not Apple owes $14.5 billion in unpaid taxes to Ireland. In this paper, we discuss the legal and ethical issues of tax avoidance and whether the European Commission has the authority to reclaim unpaid taxes from prior years.
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Why is it important?
Our findings suggest that current tax laws need to be reexamined to close the tax loopholes and oversee the current application of laws on shell companies in the U.S. and Ireland.
Perspectives
We hope this article helps shed some light on the unethicality of tax avoidance and how tax reform is necessary on an international level. Although we do not believe that the European Commission should be able to charge Apple for the unpaid taxes, we do believe that there should be a proper, independent entity to regulate such matters.
Rita Barrera
We hope this article helps shed some light on the unethicality of tax avoidance and how tax reform is necessary on an international level. Although we do not believe that the European Commission should be able to charge Apple for the unpaid taxes, we do believe that there should be a proper, independent entity to regulate such matters.
Jessica Bustamante
Read the Original
This page is a summary of: The Rotten Apple: Tax Avoidance in Ireland, The International Trade Journal, August 2017, Taylor & Francis,
DOI: 10.1080/08853908.2017.1356250.
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