From the European Commission's critical letter regarding Ireland's tax treatment of Apple --
According to the excerpt at recital (37), the reduction of the margin after a certain level above USD [60-70] million would have been motivated by employment considerations, which is not a reasoning based on the arm’s length principle.
Tax decisions that may have involved thinking about job creation -- Eeek!
According to the excerpt at recital (37), the reduction of the margin after a certain level above USD [60-70] million would have been motivated by employment considerations, which is not a reasoning based on the arm’s length principle.
Tax decisions that may have involved thinking about job creation -- Eeek!