Is the United States giving state aid to Apple? by Stephen L. Curtis
By: Curtis, Stephen L
.
Material type: 
TextSubject(s): PRECIOS DE TRANSFERENCIA | AYUDA ESTATAL | EMPRESAS MULTINACIONALES | IMPUESTOS | DERECHO COMUNITARIO EUROPEO | TAX RULINGS | UNION EUROPEA | IRLANDA | ESTADOS UNIDOS
In:
Tax Notes International v. 117, n. 3, January 20 2025, p. 437-464Summary: In this report, Curtis evaluates Apple Inc.’s impending tax payment to Ireland on its reported stateless income in light of disclosed facts suggesting that those taxes (and more) might be owed to the United States for the same planning, and he considers whether a waiver of those taxes by the IRS would constitute unfair state aid to Apple by the United States.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2025/117/3-4 (Browse shelf) | Available | OP 138-Bis/2025/117/3-4 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2025/117/3-1 Apple and the sovereignty of EU Member States | OP 138-Bis/2025/117/3-2 International tax wish list for 2025 | OP 138-Bis/2025/117/3-3 TCJA | OP 138-Bis/2025/117/3-4 Is the United States giving state aid to Apple? | OP 138-Bis/2025/117/4 Tax Notes International | OP 138-Bis/2025/117/4-1 Illustrations and critiques of Amount B and the new OECD excel tool | OP 138-Bis/2025/117/4-2 Final section 367(d) regulations show no significant changes |
In this report, Curtis evaluates Apple Inc.’s impending tax payment to Ireland on its reported stateless income in light of disclosed facts suggesting that those taxes (and more) might be owed to the United States for the same planning, and he considers whether a waiver of those taxes by the IRS would constitute unfair state aid to Apple by the United States.
There are no comments for this item.