APPLE TAX CASE: STRATEGIES RESULTING IN DOUBLE NONTAXATION

Abstract

This article aims to analyze the international tax planning used by the multi-national company Apple. From the description of the measures taken by Apple to reduce the due taxation, the authors explain them in light of the principles of international taxation and the actions adopted in the past few years by the international community to fight against such practices. Thereby, the authors conclude that, in the actual scenario, the international community developed new standards that can prevent aggressive tax planning like this one from Apple.