"Apple ordered to pay €13 bn after EU rules Ireland broke state aid laws"

You are required to:

1. Discuss arbitrage, using tax arbitrage as an example, and also your informed opinion on whether or not Apple were engaging in this practice.

2. Do you think the EU were unfair on Apple?

3. Of the €13bn that Apple have been ordered to pay, provide a summary of who you believe should receive this money.

4. Does this impact your view of Apple from an investor perspective?

5. What impact on foreign direct investment into Ireland and the wider European Union do you be-lieve this ruling will have?

Learning outcomes addressed and assessed in this assignment:

1. Understand international tax to the extent it intersects with international finance;

2. Assessment of the impacts on FDI due to government intervention;

3. Ability to opine on investment opportunities.

Word count: Approx. 2,000