Surely any retrospective aspect would be double taxation seeing as Apple paid the Irish tax bill? So any retrospective tax should come from the Irish government not Apple. And yes these possibilities will already be factored in by Apple.
No, a corporation tax legal judgement in Ireland (that is arguably not "paid", since it is under appeal and held in escrow) does not have any bearing on a new sales tax in France.
Corporation tax and sales tax regularly co-exist and are not "double taxation" in any meaningful sense. Not that there's anything intrinsically wrong with that anyway.
Yeah I missed that it was a sales tax. I do think trying to apply it retrospectively would be illegal though.
Why? There no international law that says a country can't apply tax law retrospectively. Maybe France's consitution forbids it (I don't know, I haven't read France's constitution), but I would imagine the people working on this would have already looked at that.
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