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    •   Academica-e
    • Departamentos y Centros - Sailak eta Ikastegiak
    • Facultad de Ciencias Económicas y Empresariales - Ekonomia eta Enpresa Zientzien Fakultatea
    • Trabajos Fin de Grado FCEE - EEZF Gradu Amaierako Lanak
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    Apple's international tax structure and its taxation avoidance issue

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    Embargado hasta: 12-06-2020 (633.2Kb)
    Date
    2015
    Author
    Goncearuc, Elena 
    Advisor
    Rubio Varas, María del Mar 
    Version
    Acceso abierto / Sarbide irekia
    xmlui.dri2xhtml.METS-1.0.item-type
    Trabajo Fin de Grado/Gradu Amaierako Lana
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    Abstract
    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 ... [++]
    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. [--]
    Subject
    Tax avoidance, Double non-taxation, Multinationals, Governments, Transparency
     
    Degree
    Graduado o Graduada en Administración y Dirección de Empresas por la Universidad Pública de Navarra / Enpresen Administrazio eta Zuzendaritzan Graduatua Nafarroako Unibertsitate Publikoan
     
    URI
    https://hdl.handle.net/2454/19454
    Appears in Collections
    • Trabajos Fin de Grado FCEE - EEZF Gradu Amaierako Lanak [325]
    • Trabajos Fin de Grado - Gradu Amaierako Lanak [2540]
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     © Universidad Pública de Navarra - Nafarroako Unibertsitate Publikoa
         Repositorio basado en DSpace

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