The company is no stranger to posting open letters to customers when it's in fights with various legal authorities. In its latest open letter, titled "A Message to the Apple Community in Europe," Apple argues that the issue is not really about the company having an effective corporate tax rate of 0.005% in 2014 in Ireland. Rather, it claims the issue is about a country's very sovereignty. Seem like a stretch? Apple doesn't stop there. It says that the EC's ruling will have a profound impact on investment and job creation in Europe. The letter ends with the standard corporate argument that any changes to close tax loopholes in law shouldn't be applied retrospectively:
Apple has long supported international tax reform with the objectives of simplicity and clarity. We believe these changes should come about through the proper legislative process, in which proposals are discussed among the leaders and citizens of the affected countries. And as with any new laws, they should be applied going forward—not retroactively.