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dc.creatorGoncearuc, Elenaes_ES
dc.date.accessioned2015-11-25T13:09:46Z
dc.date.available2020-06-12T23:00:14Z
dc.date.issued2015
dc.identifier.urihttps://hdl.handle.net/2454/19454
dc.description.abstractThis 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.en
dc.format.mimetypeapplication/pdfen
dc.language.isoengen
dc.subjectTax avoidanceen
dc.subjectDouble non-taxationen
dc.subjectMultinationalsen
dc.subjectGovernmentsen
dc.subjectTransparencyen
dc.titleApple's international tax structure and its taxation avoidance issueen
dc.typeTrabajo Fin de Grado/Gradu Amaierako Lanaes
dc.typeinfo:eu-repo/semantics/bachelorThesisen
dc.date.updated2015-11-03T09:21:23Z
dc.contributor.affiliationFacultad de Ciencias Económicas y Empresarialeses_ES
dc.contributor.affiliationEkonomia eta Enpresa Zientzien Fakultateaeu
dc.description.degreeGraduado o Graduada en Administración y Dirección de Empresas por la Universidad Pública de Navarraes_ES
dc.description.degreeEnpresen Administrazio eta Zuzendaritzan Graduatua Nafarroako Unibertsitate Publikoaneu
dc.rights.accessRightsAcceso abierto / Sarbide irekiaes
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessen
dc.embargo.terms2020-06-12es_ES
dc.contributor.advisorTFERubio Varas, María del Mares_ES


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