Publication:
Apple's international tax structure and its taxation avoidance issue

Consultable a partir de

2020-06-12

Date

2015

Authors

Goncearuc, Elena

Publisher

Acceso abierto / Sarbide irekia
Trabajo Fin de Grado / Gradu Amaierako Lana

Project identifier

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 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.

Keywords

Tax avoidance, Double non-taxation, Multinationals, Governments, Transparency

Department

Faculty/School

Facultad de Ciencias Económicas y Empresariales / Ekonomia eta Enpresa Zientzien Fakultatea

Degree

Graduado o Graduada en Administración y Dirección de Empresas por la Universidad Pública de Navarra, Enpresen Administrazio eta Zuzendaritzan Graduatua Nafarroako Unibertsitate Publikoan

Doctorate program

Editor version

Funding entities

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