It has been no longer a secret for a long time: GAFAM places its European headquarters inIrelandto take advantage of the country's very low tax rates by declaring their international activities. In this way, Apple has also becomethe country’s first “patron”, Tim Cook even seeing himself officially greeted by his highest authorities.
The problem is that this very profitable stratagem does not please the public at all.European Commissionin charge of regulating the competition market of large companies on the old continent.A fine of more than 10 billion dollarswas even pronounced against Cupertino.
Solution-optimisation
In fact, the operation set up byAppleis nothing illegal. But it raises a lot of criticism, in particular, because few consumers are aware of it, and the tax advantages in question remain very discreet gifts over which other governments have no control.
To try to calm its relations with its accusers, the economic branch managed by Luca Maestri therefore chose tosimply change the legal formof its six companies based in Ireland. It will now be an LLC, which we know in France in the form of a limited liability company.
The advantage for the general public is that this constitution imposes more transparency regarding annual income... Even if they are already clearly revealed by Applelike last month. But then, why such a change? A clue could be found in its positive points for investors... Who can now more easily free themselves from the social and environmental failures of their bets: hence thelimited liability.
This is far from the first time that a principle of this kind has made headlines: a few years ago, Google became Alphabet to take advantage of the holding model.
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By : Keleops AG
