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State aid: Ireland gave illegal preferential

tax treatment to Apple


All prots from
European sales
recorded in Ireland

Apple Sales
International

Almost all prots allocated


to head oce existing only
on paper and le untaxed
Almost no prots
taxed in Ireland
(0.005% eective
tax rate in 2014)

Store

Store

Payments to
Apple Inc. (US)
to nance R&D

Store

Competition

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