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.
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
Date posted: October 20, 2013
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