Apple and tax

Sir, – Liza Lovdahl-Gormsen's Apple-sponsored opinion piece makes no reference to the ethical and moral issues of multinational tax avoidance ("Brussels broke the rules in its pursuit of Apple's ¤13 billion", Opinion & Analysis, February 1st). Tax law and directives, heavily influenced by intensive political and business lobbying, are not a basis on which to make judgments. The almost countless billions of euro in avoided tax, depriving North African, Middle Eastern and poorer European countries of schools, hospitals and social support, are where the argument needs to be directed. – Yours, etc,

PAUL CONNOLLY,

Cavan.

Sir, – An interesting article by Liza Lovdahl-Gormsen. You commendably note the fact that "the article was commissioned from her by Apple and supplied to The Irish Times".

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I prefer the opinions of Nobel economist Joseph Stiglitz, not commissioned by Apple but reported by you nonetheless, that the US tax law that allows Apple hold a large amount of cash abroad is "obviously deficient" and that the company's attribution of significant earnings to a comparatively small overseas unit was a "fraud" ("Joseph Stiglitz attacks Apple's Irish tax regime", July 29th, 2016). – Yours, etc,

MARY BYRNE,

Bray,

Co Wicklow.