Sugary drink tax a sugary drink tax alone. In March 2017, Pepsi laid off between 80 and 100 employees at two distribution plants in Philadelphia and one plant in nearby Wilmington, Delaware. The company blamed the layoffs on the tax, an assertion rejected by the city government. In September 2016, the American Beverage Association, Philadelphia business owners, and other plaintiffs filed a lawsuit against the soda tax, alleging that the tax violated the "Tax Uniformity Clause" of the state constitution. The legal challenge was dismissed by the Court of Common Pleas in December 2016, and in June 2017 the Commonwealth Court of Pennsylvania
Corporation tax in the Republic of Ireland Ireland even less attractive to Facebook. The EU Commission's long-standing desire to introduce a Common Consolidated Corporate Tax Base ("CCCTB"), would have a more severe effect on Ireland's CT system. The U.S. has had a contradictory approach to Ireland's CT system. U.S. investigations, from the first U.S. IRS study in 1981, up to and including 2013 U.S. McCain–Levin Senate investigations into Apple's tax structures, label Ireland as a "tax haven" for U.S. multinationals. However, it was the EU and not the U.S., that forced Ireland to close its Double Irish BEPS tool in 2015. While the Obama administration supported the