Most of the tax of the American company Apple is due in the United States, not Ireland, Pascal Saint-Amans of the OECD said in Dublin on Monday 26 September.
At the end of August, the European Commission ordered Ireland to recover around €13 billion in unpaid taxes from the company, arguing that this was illegal state aid. Dublin takes the view that it is the responsibility of the United States to tax the profits concerned and will appeal against the decision before the CJEU.
When...