Apple Tax - The Core Issues

12 Pages Posted: 25 May 2017

See all articles by Irene Lynch Fannon

Irene Lynch Fannon

University College Cork - School of Law

Multiple version iconThere are 2 versions of this paper

Date Written: May 10, 2017


The corporation is one of a number of market actors which create value but at the same time can and ought to behave in ways which are economically sustainable. In the context of this paper this means that corporate actions ought to satisfy the economic needs necessary for stable and resilient societies. There is a clear imperative that multinational companies are not governed by an agenda dominated by a notional concept of ‘shareholder primacy’ which will lead to many unsustainable behaviours including the aggressive avoidance of tax liabilities. Whilst the problems associated with the concept of ‘shareholder primacy’ have been well documented, it is entirely plausible that there are other dynamics at play in relation to understanding corporate actions. This paper will address this hypothesis regarding additional motivations when it considers corporate culture. Aggressive avoidance of tax liabilities on the part of multinational corporations has been the focus of considerable work by the OECD reflected in its Report on Base Erosion and Profit Shifting Project (Final Report) 2015.

Keywords: Apple Inc. Ireland, EU Commission, Tax

JEL Classification: K21, H20, H87

Suggested Citation

Lynch Fannon, Irene, Apple Tax - The Core Issues (May 10, 2017). Available at SSRN: or

Irene Lynch Fannon (Contact Author)

University College Cork - School of Law ( email )

College Road
Cork, Cork T12 CC79


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