Apple Tax - The Core Issues.

Abstract

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