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Apple's international tax structure and its taxation avoidance issue
dc.creator | Goncearuc, Elena | es_ES |
dc.date.accessioned | 2015-11-25T13:09:46Z | |
dc.date.available | 2020-06-12T23:00:14Z | |
dc.date.issued | 2015 | |
dc.identifier.uri | https://hdl.handle.net/2454/19454 | |
dc.description.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. | en |
dc.format.mimetype | application/pdf | en |
dc.language.iso | eng | en |
dc.subject | Tax avoidance | en |
dc.subject | Double non-taxation | en |
dc.subject | Multinationals | en |
dc.subject | Governments | en |
dc.subject | Transparency | en |
dc.title | Apple's international tax structure and its taxation avoidance issue | en |
dc.type | Trabajo Fin de Grado/Gradu Amaierako Lana | es |
dc.type | info:eu-repo/semantics/bachelorThesis | en |
dc.date.updated | 2015-11-03T09:21:23Z | |
dc.contributor.affiliation | Facultad de Ciencias Económicas y Empresariales | es_ES |
dc.contributor.affiliation | Ekonomia eta Enpresa Zientzien Fakultatea | eu |
dc.description.degree | Graduado o Graduada en Administración y Dirección de Empresas por la Universidad Pública de Navarra | es_ES |
dc.description.degree | Enpresen Administrazio eta Zuzendaritzan Graduatua Nafarroako Unibertsitate Publikoan | eu |
dc.rights.accessRights | Acceso abierto / Sarbide irekia | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | en |
dc.embargo.terms | 2020-06-12 | es_ES |
dc.contributor.advisorTFE | Rubio Varas, María del Mar | es_ES |