The Globar War: The EU’s Apple Tax Case

The Globar War: The EU’s Apple Tax Case

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...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Economics (Bijeljina.) 2017-06, Vol.5 (1), p.14-35
1. Verfasser: Rougé, Jean-François
Format: Artikel
Sprache:eng
Schlagworte:
fiscal equity
fiscal incentives
fiscal lobbying
global firms
harmful tax competition
rulings
tax havens
tax policies
Tax systems
tax treaties
treaty shopping creative accounting
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung: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.
ISSN:2303-5013
2303-5013
DOI:10.1515/eoik-2017-0009