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That's exactly why I asked.

If the government approached Apple, to offer them a special (specific to Apple) tax deal in exchange for X ... why is Apple now being held accountable for Ireland doings.



Because accepting a corruption bargain is as illegal as offering it.


"Corruption" is a strong word here.

Tax Abatements are a long, well understood practice that's been leveraged by city/state/federal governments for decades to incentivize desired outcomes.

Look at Electric Vehicles (EV's)

Both California and Federal government were giving tax incentives for individuals who purchase an EV.

This tax abatement was used to incentivize the adoption of EV's.

Is that "corruption?

Absolutely not.


Apple and Ireland maintain that is no record of "a deal", yet Apple paid 1% of what the law says they owed. The only beneficiary of that favourable situation is Apple.

Let's be honest, if this happened in any "less reputable" jurisdiction, Apple would definitely be under FCPA scrutiny.

> Tax Abatements are a long, well understood practice

Yeah, the kind of "tax abatement" that is available only to a select few.


... Isn't it?


Because in this area, EU has rule of law, not Ireland.


I don’t think that rule of law means what you think it does.


More helpfully, you probably mean EU law supersedes Irish law in this area.




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