| 000 | 01243nam a22002657a 4500 | ||
|---|---|---|---|
| 999 |
_c150727 _d150727 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250603120941.0 | ||
| 007 | ta | ||
| 008 | 250603t2025 xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968733 _aCurtis, Stephen L. |
|
| 245 | 1 | 0 |
_aIs the United States giving state aid to Apple? _c by Stephen L. Curtis |
| 520 | _aIn 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. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_932236 _aAYUDA ESTATAL |
|
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_941975 _aDERECHO COMUNITARIO EUROPEO |
|
| 650 | 4 |
_965151 _aTAX RULINGS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_946671 _aIRLANDA |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9173121 _oOP 138-Bis2025/117/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 3, January 20 2025, p. 437-464 |
|
| 942 | _cART | ||