Despite claims to the contrary, Ireland Ambassador Michael Collins this past week penned a letter to US Senators Carl Levin and John McCain exclaiming that Ireland has no special tax deal with Apple.
The letter reads in part:
First, Ireland's tax system is set out in statute - so there is no possibility of individual special tax rates being negotiated for companies. All tax resident companies in Ireland are liable to corporation tax on the chargeable income at the rate of 12.5% on trading income and at 25% on non-trading income. The tax rates attributed to
