参照情報
Ireland Considers Closing Corporate-Tax Loophole http://online.wsj.com/articles/ireland-considers-closing-corporate-tax-loophole-1413139198
EU Believes Apple, Fiat Tax Deals Broke Rules http://online.wsj.com/articles/apples-irish-tax-deal-breached-rules-says-eu-1412064337
Apple Defends The Irish Tax Arrangement That Allegedly Saved It Billions Since The '90s http://www.businessinsider.com/apple-defends-irish-tax-arrangement-2014-9#ixzz3EnDy0its
Brussels rebukes Apple’s Irish tax deals http://www.ft.com/intl/cms/s/0/4a13e17e-4878-11e4-ad19-00144feab7de.html#axzz3EnEQzR7F
EU says Ireland swapped Apple tax deal for jobs http://www.reuters.com/article/2014/09/30/us-apple-ireland-tax-idUSKCN0HP0QT20140930
Ireland’s Tax Deals for Apple Prompt Warning From European Commission http://www.nytimes.com/2014/10/01/business/international/european-commission-report-warns-ireland-over-tax-treatment-of-apple.html
Amazon’s Tax Deal in Luxembourg Is Latest Target of E.U. Inquiries http://www.nytimes.com/2014/10/08/business/international/amazon-in-luxembourg-is-latest-target-of-european-tax-inquiries.html
Brussels targets Amazon’s Luxembourg tax deal http://www.ft.com/intl/cms/s/0/b0330530-4d5e-11e4-8f75-00144feab7de.html
European Commission suspects Amazon has received illegal state aid http://www.pcworld.com/article/2692832/european-commission-suspects-amazon-has-received-illegal-state-aid.html
Now it’s Amazon’s turn to feel EU heat over tax affairs https://gigaom.com/2014/10/07/now-its-amazons-turn-to-feel-eu-heat-over-tax-affairs/
OECD releases first BEPS recommendations to G20 for international approach to combat tax avoidance by multinationals http://www.oecd.org/tax/oecd-releases-first-beps-recommendations-to-g20-for-international-approach-to-combat-tax-avoidance-by-multinationals.htm