The link is when you get more than you pay, in essence it isn't really any different than EITC,
the question becomes, i believe, what were tehy liable for, what credits did they accumulate, and what did they pay and when
You won’t find any $429 million tax refund in Facebook’s financial statements. Indeed, the company says it had a $559 million federal tax liability in 2012. But that liability isn’t an actual payment. In a footnote, the company also said that it had a $1.03 billion “excess tax benefit” last year related to “stock option exercises and other equity awards.” That benefit is what flips the federal tax liability into a refund. (A small portion is applied against state taxes.)
that "excess tax benefit" sounds like they overpaid (at least on paper) last year and are receiving those amounts back this year. this is nothing like the EITC, which is basically a credit for just existing (with a certain income/dependent requirement level)
Facebook says that it anticipates reducing its tax liability in the future by an additional $2.17 billion by using further net operating loss carry-forwards that it has banked.
this is going to make some people rage