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Emory Corp. Governance & Accountability Rev. Perspectives

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Using European Commission press releases, law journal articles, and related news articles, Adrian Szycowski examines the aftermath of the European Union's Competition Commission's 2016 decision ordering Apple Sales International and Apple Operations Europe to pay Ireland 13 billion euros for unpaid taxes. The Commission's decision is the biggest blow to date in what seems to be a struggle between the European Union and multinational companies over special tax agreements some companies have with certain Member States. After a brief background of the events leading up to the Commission's decision, Szycowski details arguments in favor of and against the decision. This examination finds that regardless of the result of the appeals, multinational companies need not panic, because the Commission can only order the repayment of taxes for a ten-year period, no punitive damages are attached here, the decision so far does not carry any precedential power, and Ireland also plans to appeal.

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