The topic of big technology companies’ European tax arrangements has been increasingly prominent in the media this year, taking in Luxembourg and Ireland. Facebook, Amazon and Google have all been examined publicly, but now it’s Apple’s turn in the spotlight. The Australian Financial Review has published an investigation claiming that “more than two-thirds of the money Apple’s iTunes makes outside North America goes through the group’s Luxembourg holding company where it is not taxable”, noting that this income includes sales of music and films. Turnover from iTunes’ Luxembourg subsidiary increased from €353m ($508m) in 2009 to €2.05bn in 2013, according to leaked documents. The report notes that the US holding company of iTunes Sàrl moved last December to… Ireland.