EU State Aid and Apple’s Taxes

The Congressional Research Service, a department of the Library of Congress, conducts research and analysis for Congress on a broad range of national and international policy issues. Some of the CRS work is carried out specifically for individual members of Congress or their staff and is confidential. However, there is also much CRS compiled material which is considered public but is not formally published on the CRS website.

For that reason a number of other organisations try to keep track of these publications and make them publicly available via their own websites. Currently, ESO uses the following websites to track these reports and allow access to them in ESO:

EveryCRSReport.com
Federation of American Scientists (FAS)

In some cases hyperlinks allows you to access all versions of a report, including the latest. Note that many reports are periodically updated.This report came in answer to an investigation by the European Union on the alleged state aid by Ireland to Apple. It follows a statement by the Treasury Department critical of the European Commission's conclusions. The report describes the findings of said investigation, and exposes its own understanding of the situation.

• Primary Source

EveryCRSReport.com https://www.everycrsreport.com/

FAS: Congressional Research Service [CRS] Reports https://www.fas.org/sgp/crs/index.html

European Commission: Letter on state aid SA.38373 (alleged aid from Ireland to Apple) http://ec.europa.eu/competition/state_aid/cases/253200/253200_1582634_87_2.pdf

EurActiv, 20.12.16: Brussels discloses full decision on Apple’s tax schemes http://www.euractiv.com/section/euro-finance/news/brussels-discloses-full-decision-on-apples-tax-schemes/

US: Department of the Treasury: Press Release, 19.12.16: Treasury Spokesperson Statement on European Commission Apple Decision https://www.treasury.gov/press-center/press-releases/Pages/jl0687.aspx

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