exploitative of host states

• • Investigations by the EU Commission found that Apple was paying less than 1% on it’s profits
  • This was based on agreements made between the tech company and the Irish government.
  • Its motivation to offer Apple tax benefits was to encourage the company to base its European headquarters in Ireland.
• • The two-year investigation by the commission found the arrangement had allowed Apple to pay as little as 1 to 0.005% in tax in some years on its profits.
  • The European Court of Justice upheld that Apple now owes the Irish government $21.5 billion in tax, plus interest.