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There's not much uncertainty for business really. If you're pulling the moves that Apple and other companies pull to "optimize tax", then you are with 100% certainty trying to game the system and violating the spirit of the law.



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It is 100% untrue that "the spirit of the law" isn't factor in the US judicial system. The main way it enters explicitly is through courts taking into account the intent of the legislature. The most notable example of this was the way US courts interpreted the 14th amendment, which was far from it's literal statement.


> The spirit of the law is a lot like hate speech in that it is not recognized as a thing by the legal system of the United States

This is about the EU which uses a completely different legal system than the US so any US legal reference is basically useless.


That doesnt mean regimes we respect should retroactively apply new rules in unpredictable ways


It's not a new rule.

They just found that Ireland's tax rules from 1991 and 2007 are illegal tax benefits according to the preexisting rule.

Just because they took so long apply existing law doesn't make it retroactive.


While that sounds true, the EU approved Ireland's 1% tax rate.

This is a retroactive ruling. This is playing favorites, the opposite game.


An approval doesn't mean it's legal. When they finally looked into it they found it's violating existing laws.

Same with the data contracts with the US, Safe Harbor, Privacy Shield etc. All approved, all later on found a violation of EU law.

That's not retroactive just slow.


Even if it was retroactive, which it is not, being punished for premeditated tax avoidance can hardly be called unpredictable.

The central difference of opinion is of course whether outright gaming the system is acceptable regardless of the written rules being followed to the letter.




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