Daily Archives: July 24, 2020

The European General Court Cuts Apple to Its Core: Reflections on Jurisdiction to Tax, Fiscal and Tax Sovereignty, and the Limits of Transfer Pricing

  The Apple Judgment[1] On July 15, 2020, the European General Court published its long-awaited judgment in the Apple “state aid” case.[2]  At issue is whether Ireland “aided” Apple by providing tax rulings limiting Irish tax to an agreed measure of the branch profits attributable only to activities in Ireland of two Apple subsidiaries that […]