Download This PaperNo, U.S. Taxpayers Won't Pay Apple's $14.5 Billion Irish Tax Bill
4 Pages Posted: 27 Sep 2016
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: 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
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.