<P> On May 21, 2013, Apple CEO Tim Cook defended his company's tax tactics at a Senate hearing . </P> <P> As part of the Luxembourg Leaks, Apple has been revealed to use the Luxembourg tax haven for tax avoidance . </P> <P> On August 30, 2016, after a three - year investigation, the EU's competition commissioner concluded that Apple had received "illegal state aid" from Ireland . The Commission ordered Apple to pay 13 billion euros ($14.5 billion), plus interest, in unpaid taxes . The Irish government "unanimously" agreed to appeal the ruling, claiming there was no departure from the applicable Irish taxation law and that the Commission's action was an intrusion into Irish sovereignty (since national taxation policy is excluded from Union treaties). Apple have also announced that they will appeal the Commission's findings . </P> <P> On 5 November 2017, the Paradise Papers, a set of confidential electronic documents relating to offshore investment, revealed that Apple is among the corporations that "avoided billions of dollars in tax" using offshore companies . In 2014, Appleby, an offshore legal service provider referred to in the papers, worked with Apple in a function similar to a general contractor to provide offshore offices on the island of Jersey in co-operation with the law firm Baker McKenzie . </P>

Who led investigation into the legality of apple’s accounting practices during the 2000s