Submitted by: Ramadhan, Faroza Satria<\/strong>
\nOn: Sep 15, 2021 @ 1:06 PM<\/strong>
\nIP: 180.248.122.212<\/strong> <\/p>\n\n
\nIreland has been one of the main source of tax income for Ireland, one of
\nwhich is Apple, Apple is the largest company located in Ireland with billions of
\nprofit every years, but accused by European Commision for doing tax evasion
\npractice in Ireland. Despite the accusation, Ireland deny the ruling by
\nEuropean Commision on Apple\u2019s tax problem. This articles aims to explains
\nwhat reasons are causing Ireland to deny recommendation from European
\nCommision on Apple\u2019s tax. The research method that implemented in
\npreparing the thesis is explanative. The theories used to analyze the problems
\nis rational choice and international finance. The results of the reasons of
\nIreland to deny the recommendation of European Commision on Apple\u2019s tax,
\nbecause of three reasons. The first one is to protect Ireland\u2019s investment
\nclimate, the second reason is the contributions of USA\u2019s owned multinational
\ncompanies for Ireland and the third reason is to protect Ireland\u2019s sovereignty
\nof their nation especially in tax ruling.<\/strong><\/li>\n