Go to the following address and download the case file Double Irish with a Dutch Sandwich: Google and Apple in Spain

https://www.thecasecentre.org/educators/courses?id=1386930&pdid=142810&opid=870511

(1) Be ready to discuss it in class Monday, February the 1st (Quiz might be done)

(2) Answer the following two questions by Monday, February the 8th

(a) What percentage of their revenues both Google and Apple diverted of their revenues in the Spanish market to Ireland, and what percentage did they pay off their respective fair tax bills?

(b) Should abusing companies retroactively or not and how much would they actually pay during the transition, that would still last for several years.