> This is about countries, like Ireland or Netherlands, with 0% corporate tax rates.
Ireland's corporate tax rate is 12.5%. It is one of the lowest in Europe but certainly not 0%.
Ireland's corporate tax rate is 12.5%. It is one of the lowest in Europe but certainly not 0%.
> "selective treatment allowed Apple to pay an effective corporate tax rate of 1 percent on its European profits in 2003 down to 0.005 percent in 2014."
Tricks include transfer pricing; company A charges company B an arbitrary number to reduce company B's profit to zero (so it pays no tax) but this gets classed as exempt in company A.