[Nursie]

Actually there seems to be a lot of intent in tax law, reading the wikipedia page about the Apple/Ireland controversy - some tax mechanisms/structures are specifically called out as not being available for firms looking to reduce their tax bill, use must be for genuine business requirements only.

[kwhitefoot]

> not being available for firms looking to reduce their tax bill, use must be for genuine business requirements only.

That's just a fig leaf.

[realusername]

And yet the reality is Apple doesn't product their value in Ireland, regardless what they say on their paper.

[londons_explore]

When it comes to tax-free allowances, groups of companies can sometimes be considered one - if, for example, they shared a phone number or website.

[PH95VuimJjqBqy]

despite what a lot of people think, you can ask for forgiveness from the IRS and will typically get it if you're a first time offender and it's clear your intent wasn't malicious.

Sometimes people screw up on their taxes, etc.

[Nursie]

Same with HMRC in the UK, as an individual taxpayer if you call them up and say “I screwed up, can you help me sort this out?” then they’re quite good at helping and often able to lift late fines etc.

Intent, and communication, do matter.