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For an interesting argument that Ireland should not appeal the Commission ruling, see:
Appeal of Apple tax ruling is not in the public interest | Irish Examiner

It is important to remember that the reason the commission initiated the Apple case was because of a US Senate sub-committee inquiry into Apple Ireland which drew attention to the fact that Apple earned about 60% of its global profit in Ireland and paid virtually no tax on these profits because Apple had no tax residency in any jurisdiction -- an example of "double non-taxation".

There are several strands to the US case, some consist of mere assertion, others are based on interpretations of what has been agreed by the G20 and OECD as to the nature of international tax reform, some are based on interpretations of European law.

Others are purely self-interest, for example that one effect of commission decisions would be to increase corporate tax receipts in certain EU countries, giving rise to additional tax credits and hence a reduction in US corporate tax revenue.

The overall conclusion of the white paper is not, however, based on legal or economic arguments, or arguments about necessary tax reforms but rather a threat. The white paper states: "The US Treasury Department continues to consider potential responses should the commission continue its present course."

Index of Frank's Diaries
by Frank Schnittger (mail Frankschnittger at hot male dotty communists) on Wed Aug 31st, 2016 at 10:24:21 AM EST

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