Revenue insists it collected all taxes Apple owed
Irish tax authority says it showed no preferential treatment in applying law to Apple
Niall Cody: “Under Irish law non-resident companies are chargeable to Irish corporation tax only on the profits attributable to their Irish branches by reference to the facts and circumstances”
The Revenue Commissioners has insisted it always collected the full amount of tax due from Apple in accordance with Irish law.
In a statement after the EU ordered the Republic to collect €13 billion of back taxes after ruling that a special scheme to route profits through Ireland was illegal State aid, Revenue’s chairman Niall Cody said: “The issue of international tax planning, involving mismatches between different countries’ tax rules, is well known and is the subject of the OECD Beps project.”