The
European Commission will set out its case on Tuesday against Apple's tax
arrangements in Ireland.
The
report is part of a broader EU investigation into tax policies in Ireland,
Netherlands and Luxembourg.
The
Commission is examining whether these countries have unfairly favoured
multinational companies including Apple, Fiat and Starbucks.
The
EU will make its case that Apple's tax arrangements with Dublin amount to
illegal state aid.
The
Commission will argue that backroom tax deals it believes were struck between
Apple and the Irish government could constitute a breach of EU regulations on
state aid.
However,
Apple denies any special arrangements were in place.
"There's
never been anything that would be construed as state aid," Apple's chief
financial officer, Luca Maestri, told the Financial Times newspaper.
Apple
says it pays all the tax it owes.
