Apple had an effective corporate tax rate of 0.005% when its overseas headquarters were in Ireland due to Ireland's business-friendly tax policies. However, the EU ruled that Apple received illegal state aid from Ireland and ordered Apple to pay $13 billion in back taxes. The Paradise Papers revealed Apple moved billions from Ireland to Jersey to avoid paying taxes, as Jersey has lower taxes and is outside of EU jurisdiction. Questions are raised about whether Apple and countries like Ireland and Jersey improperly avoid taxes through low tax policies specifically designed for companies like Apple.