The Global War: The EU’s Apple Tax Case
The Global War: The EU’s Apple Tax Case
Author(s): Jean-François RougéSubject(s): Supranational / Global Economy, Economic policy, Fiscal Politics / Budgeting, Globalization
Published by: Oikos institut-Istraživački centar Bijeljina
Keywords: Tax systems; tax policies; tax havens; tax treaties; global firms; fiscal equity; fiscal incentives; harmful tax competition; rulings; fiscal lobbying; treaty shopping creative accounting;
Summary/Abstract: It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is not only another form of interstates conflict; it is also a brand new kind of war between global firms and state to share the burden of civil society. The aim of this paper is to clarify what is at stake in this war to be able to fight it.
Journal: ECONOMICS-INNOVATIVE AND ECONOMICS RESEARCH JOURNAL
- Issue Year: 5/2017
- Issue No: 1
- Page Range: 14-35
- Page Count: 22
- Language: English