Publication:

Apple's international tax structure and its taxation avoidance issue

This thesis‘ main purpose is trying to bring some light over Apple´s international taxation system and its tax evasion issue, although I did not want to stop there. I am using Apple Inc. just as an example trying to explain a much more relevant issue, which is the flexibility and weakness of our current international tax laws, principles and rules. Therefore before getting to your innovative company, I tried explaining some other popular taxation schemes used by notorious multinationals like the ¨Double-Irish¨ and the Luxembourg schemes that were made public of the Luxembourg tax leaks scandals. I continue discussion what countries should be doing in response to the double nontaxation, not forgetting the Big Four consulting companies who play an important role in shaping the legislation.