No, U.S. Taxpayers Won't Pay Apple's $14.5 Billion Irish Tax Bill

4 Pages Posted: 27 Sep 2016

See all articles by Jeffery M. Kadet

Jeffery M. Kadet

University of Washington - School of Law

Date Written: September 13, 2016

Abstract

The White House Press Secretary and many other commentators have stated or implied that Apple will be able to deduct its $14.5 billion Irish tax payments from amounts Apple owes the United States government.

This short article posted on the Forbes website explains in non-technical terms why any such suggestion is misleading at best.

Keywords: Repatriation, Foreign Tax Credit, FTC, Apple, International Tax Reform

JEL Classification: H21, H25, K34, E62

Suggested Citation

Kadet, Jeffery M., No, U.S. Taxpayers Won't Pay Apple's $14.5 Billion Irish Tax Bill (September 13, 2016). Available at SSRN: https://ssrn.com/abstract=2841326

Jeffery M. Kadet (Contact Author)

University of Washington - School of Law ( email )

William H. Gates Hall
Box 353020
Seattle, WA 98105-3020
United States

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