The EU 's proposed 3 % revenue tax will translate into an effective 10 - 15 % tax rate ( depending on pre-tax margins of 20 - 30 % for Apple , Google and Microsoft ) .
Is expensible , so it will reduce net Irish tax .
The EU 's proposed 3 % revenue tax will translate into an effective 10 - 15 % tax rate ( depending on pre-tax margins of 20 - 30 % for Apple , Google and Microsoft ) , and is expensible , so it will reduce net Irish tax .