Abstract
Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).
This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).
Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.
Faculty Advisor
Jeanne Sumrall
Department/Program
KAMS
Submission Type
in-person poster
Date
3-28-2025
Rights
Copyright the Author(s)
Recommended Citation
Zhang, Xiaoming and Sumrall, Jeanne
(2025)
"Ireland’s Tax Strategy and the Apple Case: A Growth Engine for the Irish Economy?,"
SACAD: Scholarly Activities: Vol. 2025, Article 81.
Available at:
https://scholars.fhsu.edu/sacad/vol2025/iss2025/81
Included in
Accounting Commons, Business Law, Public Responsibility, and Ethics Commons, Taxation Commons
