Apple Escrow Account
Dail Éireann — 2020-07-16
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Paul Murphy (PBP), Dublin South-West

Does the Minister agree that the grounds upon which the court found in favour of Ireland and Apple were very narrow? It did not find that Apple was not availing of a 0.0005% tax rate. It did not find that Ireland was not a tax haven. It simply found that the tax rulings which were available to Apple did not constitute state aid because they could have been available to other companies as well. That is the essence of the ruling that "the Commission did not succeed in showing .... that, by issuing the contested tax rulings, the Irish tax authorities had granted ASI and AOE a selective advantage". That is the point. Ireland remains a tax haven today but the point is that this extremely low tax rate is also, supposedly in any case, available to other multinational corporations.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2020-07-16/debate/main
Retrieved: 2026-08-14T04:48:26+00:00
Sitting date: 2020-07-16