joebloggs

taniwha said:

joebloggs said:

This may be a failure by the Irish politicians to understand US law.  If Cook et al. are discussing issues with the US authorities, they will not want to blow any privilege attaching to communications with their lawyers concerning those discussions.  Talking openly, even in generalities, has been held to blow the privilege of all such communications.  Much safer to say nothing than to inadvertently handicap yourself by giving away privileged information.

Help me to understand what on earth this has to do with US Law please.

As I understand it, the tax liability exists for earnings in the past and is based on and determined by EU regulations and Irish tax law for the relevant period in the past.

Apple is also in discussion with US authorities regarding its tax liabilities.  It gets advice from its lawyers regarding those liabilities and the myriad of possible claims and counter-claims being made by the EU, many of its member countries including Ireland, and the US.  Don't forget that a number of other EU countries have made claims against Apple regarding tax.  The advice Apple gets from its lawyers is privileged - it can't be forced to disclose what it discusses with its lawyers.  But if Apple voluntarily tells other people any of that information, the privilege is blown and the US authorities can force Apple to disclose the full amount of the advice it is getting from its lawyers.  US law has held that even a tenuous connection between the information it discloses to information wanted by a US litigant (including the Fed) is enough to blow the privilege.