EU State aid investigation into Apple's tax arrangement with Ireland
Lecture | April 13 | 12-1 p.m. | 201 Moses Hall
Helena Malikova, CFA, case manager with the Directorate General for Competition of the European Commission (EC) and EU Fellow at UC Berkeley
In August 2016, the European Commission requested Ireland to claim EUR 13 billion in unpaid taxes from Apple. Helena Malikova will present the European Commission's investigations under EU State aid rules into tax arrangements of companies and explain the Commission's recent decision in the Apple case. Apples case has raised numerous issues in the public debate such as: Why did EU chose to tackle tax planning through competition rules? Is the EU interfering with the sovereignty of Ireland and its right to define its national taxation rules? Is the EU claiming profits which should be taxed in the US? What is next?
Helena Malikova contributed to the set-up of the Task Force Tax Planning Practices of the Directorate General for Competition in 2013, where she worked on investigations under EU State aid rules into the tax arrangements of Starbucks, Fiat, Amazon, McDonalds and Engie. Most recently, she was responsible for the ECs investigation into Apples tax arrangement in Ireland.