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In August 2016, Revenue became central to the proposed application of what would have been the largest recorded tax fine in history. [8] Following an investigation of Apple's transfer pricing arrangements with Ireland, [9] the EU Commission initially found that Revenue had given rulings to Apple that amounted to €13 billion in State Aid.
The above format of the Tax Policy Group has never been reproduced, [29] in April 2018, the OECD and the Irish Revenue Commissioners disclosed that in 2015: [10] Top 1% of earners, earned over €203,389 in income and paid 19% of personal tax. Top 10% of earners, earned over €77,530 in income and paid 61% of personal tax.
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. [ 1 ] [ 2 ] Depending on the jurisdiction , revenue services may be charged with tax collection , investigation of tax evasion , or carrying out audits .
Global map of countries by tariff rate, applied, weighted mean, all products (%), 2021, according to World Bank.. This is a list of countries by tariff rate.The list includes sovereign states and self-governing dependent territories based upon the ISO standard ISO 3166-1.
The Department of Finance (Irish: An Roinn Airgeadais) is a department of the Government of Ireland.It is led by the Minister for Finance.. The Department of Finance is responsible for the administration of the public finances of the Republic of Ireland and all powers, duties and functions connected with the same, including in particular, the collection and expenditure of the revenues of ...
A customs duty or due is the indirect tax levied on the import or export of goods in international trade. In economics a duty is also a kind of consumption tax . A duty levied on goods being imported is referred to as an 'import duty', and one levied on exports an 'export duty'.
The European Union Customs Union (EUCU), formally known as the Community Customs Union, is a customs union which consists of all the member states of the European Union (EU), Monaco, and the British Overseas Territory of Akrotiri and Dhekelia. Some detached territories of EU states do not participate in the customs union, usually as a result of ...
In August 2016, when the EU Commission published the results of their 2–year detailed investigation of Apple's tax structure in Ireland (see above), showing that Apple's ETR in 2014 was 0.005%, [115] [251] the Irish Revenue Commissioners stated that they: "had collected the full amount of tax that was due from Apple in accordance with the ...