Oireachtas Joint and Select Committees

Wednesday, 18 September 2013

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation

Base Erosion and Profit Shifting: Discussion with Department of Finance and Revenue

2:45 pm

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

The following statement was given by an Apple representative to the Senate sub-committee hearings:


Since the early 1990s the government of Ireland has calculated Apple's taxable income in such a way as to produce an effective rate in the low single digits. The rate has varied from year to year, but since 2003 has been 2% or less.
That statement is contained within the exhibits relating to the hearings and is also contained in the information supplied to the sub-committee by Apple. The charge contained therein is not one I am making but that Apple is making in regard to our Government and its predecessors. I am asking the officials from the Revenue Commissioners and the Department how they can dismiss that claim by Apple?

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