- Case
- Teaching Notes
- Supplementary Resources
Abstract
The case focuses on the European Union’s decision that Apple had received an unfair advantage in the selective tax treatment it had enjoyed in Ireland and subsequent order that Apple should pay Ireland 13 billion euros plus interest. The study explains how Apple has successfully reduced the amount of corporate tax it pays, distinguishes between tax evasion and avoidance and invites the reader to consider what Tim Cook the CEO of apple should do after this decision by the EU.
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