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Apple, Ireland and the EU: considerations on just corporate tax regimes

Apple, Ireland and the EU: considerations on just corporate tax regimes
Marta Cioci
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Marta Cioci

Policy Researcher at Politheor: European Policy Network
I am currently enrolled in the MA in European Affairs programme at Sciences Po, Paris. Having graduated with a dissertation on the Ukrainian crisis from my BA Hons in International Relations and Development Studies at the University of Westminster, London, I have developed an interest in EU relations with Russia. My research primarily focuses on EU governance, migration, geopolitics, issues of conflict solving, diplomacy, nuclear weapons. My interests are also ethno-nationalism, notions of mass obedience and group conformism, the concept of nation-state, and the 1930s totalitarianist regimes in Europe.
Marta Cioci
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The Commission’s pronouncement epitomizes an appropriate response to Ireland’s ad hoc corporate tax break regime, specifically tailored for Apple. Margrethe Vestager’s clampdown outlines as an arithmetic operation designated to determine the tax amount Apple should have deposited with the Irish fiscal authorities in absence of such tax allowance. Under such tax arrangement envisioning a 0.005% […]

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