Apple faces €13bn Tax Bill in Ireland

[Minimalist]

[Anomalocaris]

Apple is an accessory to knowing its own best interest.   If it weren't it would have been out of business in the 1970s.   Pursuing its own best interest within the full range of freedoms afforded it by prevailing regulatory authority it is what it does.   It has no legal responsibility to second guess the range of freedom to pursue its self interest provided to it by the government of Ireland.    The government of Ireland is responsible for knowing the degree to which Apple can pursue its own best interest without harming the greater interest of Ireland and Irish commitment to the EU.  Not knowing that is culpable incompetence.

This defence wouldn't cut it in a murder case, so why should it cut it in a tax case? Apple knowingly underpaid its taxes through diverting money it earned in countries where it had no special arrangements with the government towards a country where it did have this special arrangement. It did not arrive at this special arrangement through the sole agency of the government of Ireland but through fierce lobbying, political donations and all those other arrangements we call regulatory capture because bribery is such a nasty word.

If that's not guilt and criminal behaviour, we might as well get rid of all law.

There is nothing illegal, as far as we know, in those fierce lobbying and political donation activity. If there were, then we can say apple is guilty through illegal influencing of regulating agency.

Regulating agency exist to understand the interests and obligations of all stakeholders. It learns this partly through the legal influence activities of the stake holders. Apple, AFAWK, did nothing more than that.

Murder is not comparable to not paying taxes. Encouraging rapid growth of certain economic players and economic activities by allowing targeted players to pay reduced taxes for a period is a long standing, effective and well accepted tool of economic policy. It is the government of Ireland that used this tool in a way that is contrary to other binding obligations to EU it had committed to.

[ReptilianPeon]