19
Sep
2024
Watch
The historic CJEU ruling on the Apple state aid case and its consequences (debate)
Mr President, we accept the ECJ Court ruling. It's obviously assessing on a historical context, and since that, Ireland has engaged fully with the OECD in terms of international taxation – both Pillar One and Pillar Two. It has implemented the corporate residence rules, the base erosion and profit shifting. It has implemented the anti-tax avoidance directive and the minimum tax directive. But just…