Apple's International Tax Planning

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.

34 Pages Posted: 20 Oct 2013  

J. Richard (Dick) Harvey

Villanova University School of Law and Graduate Tax Program

Date Written: October 1, 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.

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

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: https://ssrn.com/abstract=2342319 or http://dx.doi.org/10.2139/ssrn.2342319

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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