45 key takeaways from European Commission's Apple State aid ruling

Dec 23,2016

European Commission (EC) decision in the Apple State aid case concludes that tax rulings of 1991 and 2007 issued by Irish Revenue in favour of 2 Apple sales and marketing/manufacturing subsidiaries in Ireland, confer a ‘selective advantage’; EC holds that the profit allocation methods endorsed by Irish Revenue result in lowering corporate tax liability in Ireland for the 2 subsidiaries as all the profits except limited mark-up on a reduced ...


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