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The Rotten Apple: Tax Avoidance in Ireland

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  • Rita Barrera
  • Jessica Bustamante

Abstract

The European Commission found that Ireland gave Apple preferential tax treatment which amounted to $14.5 billion in unpaid taxes between 2003 and 2014. Due to Apple’s tax havens in Ireland, they have taken advantage of U.S. and Irish tax regulations. However, the issue in controversy is whether there was, in fact, a special deal between Apple and Ireland, and whether the European Commission has the authority to make such claims. To answer this question, we explore the legal and ethical issues of using tax havens and how Apple’s stakeholders are affected by Apple’s complex organizational structure.

Suggested Citation

  • Rita Barrera & Jessica Bustamante, 2018. "The Rotten Apple: Tax Avoidance in Ireland," The International Trade Journal, Taylor & Francis Journals, vol. 32(1), pages 150-161, January.
    • Handle: RePEc:taf:uitjxx:v:32:y:2018:i:1:p:150-161
    DOI: 10.1080/08853908.2017.1356250
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    Cited by:

    1. Ronen Palan & Hannah Petersen & Richard Phillips, 2023. "Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms," Environment and Planning A, , vol. 55(4), pages 1041-1061, June.
    2. Gaughan, Patrick H. & Javalgi, Rajshekhar (Raj) G., 2018. "A framework for analyzing international business and legal ethical standards," Business Horizons, Elsevier, vol. 61(6), pages 813-822.
    3. Daniel S. Andrews & Phillip C. Nell & Andreas P. J. Schotter & Tomi Laamanen, 2023. "And the subsidiary lives on: Harnessing complex realities in the contemporary MNE," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(3), pages 538-549, April.
    4. Richard Phillips & Hannah Petersen & Ronen Palan, 2021. "Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage," Journal of International Business Policy, Palgrave Macmillan, vol. 4(2), pages 286-307, June.
    5. Ronen Peter Palan, 2020. "An evolutionary approach to international political economy: the case of corporate tax avoidance," Review of Evolutionary Political Economy, Springer, vol. 1(2), pages 161-182, August.

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