Apple Tax - The Core Issues.

13 Pages Posted: 27 May 2018

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 11, 2017


Unsustainable corporate actions include the avoidance of tax on a global scale utilising corporate personality and jurisdictional mis-matches. The OECD BEPS project (Final Report 2015) sought to address some of these issues. In the meantime the EU Commission issued a ruling against Ireland and Apple Inc. regarding the non payment of 13 billion euros in tax which it claimed was owed to the EU. This article addresses the Apple Tax story as a case study illustrating the complex interaction between different regulatory authorities internationally, the corporation and corporate motivation or function, and the consequences of this complexity for the attainment of sustainable goals.

Keywords: Tax Avoidance, Apple Inc., EU Commission, Ireland, UN Sustainable Development Goals

JEL Classification: K2, K21, K34

Suggested Citation

Lynch Fannon, Irene, Apple Tax - The Core Issues. (May 11, 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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