This isn't about fairness but instead so that other countries don't have to correct their spending issues and can inflict the same pain on their contemporaries.
Even in the US there are politicians who want to have all states implement similar taxation rules or penalize those who move one state to live in another. The absurdity of taxation rules never ceases to amaze me, let alone the punitive actions of politicians who go after people and groups who don't adhere to their rules.
Worse, the EU tends to think of beneficial tax polices to people and corporations as subsidies where in the US the government calls it a tax expenditure.
People need to wake up. Taxation view points are closely paralleled to privacy issues. Politicians and many left leaning groups think that all money belongs to government as do most rights. The same goes for privacy rules, in that many think you should have protection only from other individuals and private groups by government does not have to grant the same and in fact can decide how much you should keep.
That is most definitely not fraud. Fraud involves deliberate deception for unlawful gain, none of which are involved in tax shopping.
I don't think 'fraud' means what you think it does.
is the link to the EU press release that answers your question. Irish govt. tax deal is in violation of EU tax law and the EU recommend that the Irish govt. seek recompense to the tune of €13bn plus interest.
> The two tax rulings issued by Ireland concerned the internal allocation of these profits within Apple Sales International (rather than the wider set-up of Apple's sales operations in Europe). Specifically, they endorsed a split of the profits for tax purposes in Ireland: Under the agreed method, most profits were internally allocated away from Ireland to a "head office" within Apple Sales International. This "head office" was not based in any country and did not have any employees or own premises. Its activities consisted solely of occasional board meetings. Only a fraction of the profits of Apple Sales International were allocated to its Irish branch and subject to tax in Ireland. The remaining vast majority of profits were allocated to the "head office", where they remained untaxed. ...
Inforgraphic from same link, notice the text to the left in the red box.
http://ec.europa.eu/competition/publications/infographics/20...