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.(...)

EU competition commissioner Margrethe Vestager: “decided to make a big call on Apple and Ireland”. Photograph: John Thys/AFP/Getty Images

Should profits on the sale of an iPhone in the UK or an iPad in the Netherlands be taxed in Ireland or in the US? Or anywhere? Where such profit shoul(...)

John McGuinness, chairman of the Oireachtas all-party Finance Committee, has written to Apple chief executive Tim Cook to invite him to attend a hearing next month. Photograph: Dara Mac Dónaill

An Oireachtas committee has expressed confidence that Apple’s Tim Cook will accept an invitation to respond to the European Commission tax ruling whic(...)

EU commissioner for competition Margrethe Vestager. The European Commission has fined the banks for participating in a cartel that set out to distort interest rate derivatives linked to  Euribor benchmark rates. Photograph: Aris Oikonomou/EPA

Crédit Agricole, JPMorgan Chase and HSBC have hit back against the European Commission’s decision to fine the banks €485 million for participating in (...)

The big question for the European Commission is what assurance did the UK government give the Japanese manufacturer to persuade it to stay in the country? Photograph: Tomohiro Ohsumi/Bloomberg

As the complex preparations for Brexit get underway in London and Brussels, there have been few signs from Downing Street of any concrete plans of how(...)

Irish tax authorities  are liaising with officials in the European Commission over  procedure for recouping  alleged state aid received by Apple. Photograph: Dado Ruvic/Reuters

The European Commission has declined to comment on assertions by Minister for Finance Michael Noonan that there are no further pending state aid case(...)

Economist and UN special adviser Jeffrey Sachs in Dublin this week:  he described Apple’s tax arrangements in Ireland as “offensive”. Photograph: Brian Lawless/PA Wire

New challenges have been highlighted to the State’s corporate tax practices as proposals for a Europe-wide corporate tax base were unveiled by the Eu(...)

Fine Gael’s John Deasy: “Two commissioners in particular are chipping away at our competitiveness and our tax sovereignty as if nothing has changed.” Photograph: Cyril Byrne

European commissioners must stop making attacks on Ireland’s competitiveness until the UK’s post-Brexit intentions are clear, the Dáil has heard. Fin(...)

EU Competition Commissioner Margrethe Vestager: has she bitten off more than she can chew? Photograph: John Thys/AFP/Getty Images

Even as EU competition commissioner Margrethe Vestager was was putting a shot across the bows of a Government still reeling from the scale of the Appl(...)

With London looking less attractive after Brexit, international firms are being wooed by the Republic, with the Government even considering setting up a school to teach the  baccalaureate in a bid to attract international bankers to move here.  Photograph: Stefan Rousseau/PA Wire

The race to pluck the post-Brexit spoils from the UK’s table began to hot up this week. It’s been framed as Dublin versus Frankfurt in many quarters,(...)

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