The Globar War: The EU’s Apple Tax Case

Jean-François Rougé

doi:10.1515/eoik-2017-0009

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The Globar War: The EU’s Apple Tax Case

ECONOMICS

Volume 5 (2017): Issue 1 (June 2017)

By: Jean-François Rougé

Open Access

|Jul 2017

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.

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DOI: https://doi.org/10.1515/eoik-2017-0009 | Journal eISSN: 2303-5013 | Journal ISSN: 2303-5005

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Language: English

Page range: 14 - 35

Published on: Jul 6, 2017

Published by: Oikos Institute – Research Center

In partnership with: Paradigm Publishing Services

Keywords:

harmful tax competition,

rulings,

fiscal lobbying,

treaty shopping creative accounting

Related subjects:

Business and economics,

Political economics,

Economic theory, systems and structures,

Microeconomics,

Macroeconomics,

Public finance and fiscal theory

© 2017 Jean-François Rougé, published by Oikos Institute – Research Center
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 5 (2017): Issue 1 (June 2017)