EU competition commissioner Margrethe Vestager: “Our investigation into the Irish tax rulings began in 2013, after Apple told a US Senate hearing about what it called a ‘tax incentive arrangement’ with Ireland.” Photograph: Emmanuel Dunand/AFP/Getty Images

Vesna Tomljenovic, the judge tasked with drafting a ruling by the European Union’s second-highest court on Apple’s alleged €13 billion Irish sweethea(...)

 The case stems from an EU inquiry after Apple chief executive Tim Cook told a US Senate subcommittee in May 2013 that his group paid an effective tax rate of below 2% in Ireland over the previous decade. Photograph: Bloomberg

A lawyer for Apple has rejected claims by the European Commission that its alleged sweetheart tax deal with Ireland was partly designed to give the iP(...)

The EU has dismissed Ireland’s argument that the two Irish Apple subsidiaries at the heart of the investigation each had a ‘head office’ and ‘Irish branch’. Photograph: Niall Carson/PA Wire

The European Commission’s full decision on Apple’s tax affairs in Ireland came to 130 pages but doesn’t explain how it arrived at the €13 billion bill(...)

The commission’s  legal argument rests on the structure at the heart of two Apple Inc subsidiaries – Apple Sales International and Apple Operations International.  Both companies were divided into two parts – a “head office” and an “Irish branch”

As EU institutions were winding down this week for Christmas, the European Commission had one more announcement to disclose in the final days of 2016.(...)

 Apple  in Cork: the European Commission said that, having reviewed a number of Irish tax rulings, it “was unable to identify any consistent set of rules”. Photograph: Paul Faith/AFP/Getty Images

Multinational companies in the Republic have been taxed on “inconsistent” basis when it comes to profits attributable to activities in the State and e(...)

Apple’s Cork campus. The Apple tax ruling marks a new front in the EU’s battle against tax avoidance and presents a challenge to transatlantic relations.

As EU competition commissioner Margrethe Vestager took to the stage at the European Commission in Brussels just after midday it quickly became appare(...)

Since the US senate committee hearing, Apple has said publicly that in fact, it never got a special Irish tax deal after all. If that is the case, you would expect it to seek to correct the record of the US committee meetings.

The European Commission has formally announced its investigation into the tax affairs in Ireland of Apple, but the fuse was first lit in May 2013.Then(...)

Just how beneficial can a loophole in Irish law be when a US multinational company exploits it to save close to a €1 billion in corporation tax(...)

 Minister for Finance Michael Noonan: announced in the last budget that he would close the taxation loophole as and from 2015.  Photograph: Eric Luke

The Government and Apple have come under public pressure following the publication by this newspaper yesterday of figures illustrating the rela(...)

Apple has been severely criticised in recent days Australia over its use of Ireland to avoid tax on profits earned there. Photographer: Simon Dawson/Bloomberg

Apple Sales International was identified in recent US Senate hearings as one of the US tech giant’s “stateless” entities. It emerged at those h(...)

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