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Re:Apple will start paying $21B in back taxes to Ireland by s_dev on Wednesday April 25, 2018 @11:06AM (#16922157)
Irish effective corporate tax is 11.8%.

The deal with Apple was considered a sweetheart deal and is illegal (under EU law but not Irish) and not available to other companies.

OP is right correct approach is a consolidated tax rate/base across EMU.

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