Apple Inc in the context of "IPad"

A mobile game is a video game that is typically played on a mobile device. The term also refers to all games that are played on any portable device, including from mobile phone (feature phone or smartphone), tablet, PDA to handheld game console, portable media player or graphing calculator, with and without network availability.The earliest known game on a mobile phone was a Tetris variant on the Hagenuk MT-2000 device from 1994.

In 1997, Nokia launched Snake. Snake, which was pre-installed in most mobile devices manufactured by Nokia for a couple of years, has since become one of the most played games, at one point found on more than 350 million devices worldwide. Mobile devices became more computationally advanced allowing for downloading of games, though these were initially limited to phone carriers' own stores. Mobile gaming grew greatly with the development of app stores in 2008, such as the iOS App Store from Apple. As the first mobile content marketplace operated directly by a mobile-platform holder, the App Store significantly changed the consumer behaviour and quickly broadened the market for mobile games, as almost every smartphone owner started to download mobile apps.

The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not, in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By 2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018. Traditionally, it was also used with the Dutch Sandwich BEPS tool; however, 2010 changes to tax laws in Ireland dispensed with this requirement.

Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them. At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009):