Abstract

http://ssrn.com/abstract=2342319
 


 



Apple's International Tax Planning


J. Richard (Dick) Harvey


Villanova University School of Law and Graduate Tax Program

October 1, 2013

Villanova Law/Public Policy Research Paper No. 2013-3061
Presentation to the Villanova School of Law Tax and Corporate Law Societies on Wednesday, October 26, 2013.

Abstract:     
In May 2013 the US Senate Permanent Subcommittee on Investigations held a hearing surrounding Apple Inc.’s international tax planning. As the first expert witness at the hearing, Prof. Harvey only had 10 minutes to summarize his thoughts on Apple’s tax planning.

Thus, he prepared this slide deck for a 90 minute presentation to the Tax and Corporate Law Societies of Villanova School of Law. The slides summarize (i) the results of Apple’s international tax planning, (ii) international tax planning basics, (iii) and various tax policy options.

Number of Pages in PDF File: 34

Keywords: International tax planning, Apple, US Senate Permanent Subcommittee on Investigations, shifting income, base erosion, profit shifting, Subpart F, CFC look-through rule, contract manufacturing, tax gimmicks, effective tax rate

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Date posted: October 20, 2013  

Suggested Citation

Harvey, J. Richard (Dick), Apple's International Tax Planning (October 1, 2013). Presentation to the Villanova School of Law Tax and Corporate Law Societies on Wednesday, October 26, 2013.. Available at SSRN: http://ssrn.com/abstract=2342319 or http://dx.doi.org/10.2139/ssrn.2342319

Contact Information

J. Richard Harvey (Contact Author)
Villanova University School of Law and Graduate Tax Program ( email )
299 N. Spring Mill Road
Villanova, PA 19085
United States
610-519-4474 (Phone)
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