Global Tax Governance or National Tax Discrimination: The Case of the EU vs. Apple
Raw Text
Download This Paper
Open PDF in Browser
Add Paper to My Library
Copy URL
Paul, John (2019) "Global Tax Governance or National Tax Discrimination: The Case of EU vs. APPLE," North East Journal of Legal Studies: Vol. 39, Article 2. Available at: https://digitalcommons.fairfield.edu/nealsb/vol39/iss1/2
24 Pages Posted: 15 Apr 2021
See all articles by John Paul
John Paul
City University of New York - Brooklyn College
Date Written: April 13, 2019
Abstract
The EC’s recent actions regarding US multinational corporations raises important questions about the structure of global tax governance systems intended to protect markets where globalization implies the erosion of national boundaries. With the globalization of tax transactions and increasing interdependence among nations, there is a growing conflict between the traditional notion of state sovereignty and tax sovereignty, which disrupts coherence of the state.
Keywords: EU, Global Tax Governance, State Sovereignty, Multinational Corporations
Suggested Citation: Suggested Citation
https://ssrn.com/abstract=3818550
John Paul (Contact Author)
City University of New York - Brooklyn College ( email )
2900 Bedford Avenue Brooklyn, NY 11210 United States
Download This Paper
Open PDF in Browser
Do you have negative results from your research you’d like to share?
Submit Negative Results
Paper statistics
36 References
Related eJournals
Public Economics: Taxation, Subsidies, & Revenue eJournal Follow Public Economics: Taxation, Subsidies, & Revenue eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,355 PAPERS 11,219
Political Economy: Taxation, Subsidies, & Revenue eJournal Follow Political Economy: Taxation, Subsidies, & Revenue eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,183 PAPERS 13,255
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Follow Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,165 PAPERS 4,192
European Economics: Political Economy & Public Economics eJournal Follow European Economics: Political Economy & Public Economics eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,123 PAPERS 11,263 This Journal is curated by: Marco Da Rin at Tilburg University, Department of Finance, Francesco Giavazzi at University of Bocconi - Innocenzo Gasparini Institute for Economic Research (IGIER)National Bureau of Economic Research (NBER)
Feedback
Feedback
(required)
(required)
Single Line Text
Download This Paper. Open PDF in Browser. Add Paper to My Library. Copy URL. Paul, John (2019) "Global Tax Governance or National Tax Discrimination: The Case of EU vs. APPLE," North East Journal of Legal Studies: Vol. 39, Article 2. Available at: https://digitalcommons.fairfield.edu/nealsb/vol39/iss1/2. 24 Pages Posted: 15 Apr 2021. See all articles by John Paul. John Paul. City University of New York - Brooklyn College. Date Written: April 13, 2019. Abstract. The EC’s recent actions regarding US multinational corporations raises important questions about the structure of global tax governance systems intended to protect markets where globalization implies the erosion of national boundaries. With the globalization of tax transactions and increasing interdependence among nations, there is a growing conflict between the traditional notion of state sovereignty and tax sovereignty, which disrupts coherence of the state. Keywords: EU, Global Tax Governance, State Sovereignty, Multinational Corporations. Suggested Citation: Suggested Citation. https://ssrn.com/abstract=3818550. John Paul (Contact Author) City University of New York - Brooklyn College ( email ) 2900 Bedford Avenue Brooklyn, NY 11210 United States. Download This Paper. Open PDF in Browser. Do you have negative results from your research you’d like to share? Submit Negative Results. Paper statistics. 36 References. Related eJournals. Public Economics: Taxation, Subsidies, & Revenue eJournal Follow Public Economics: Taxation, Subsidies, & Revenue eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,355 PAPERS 11,219. Political Economy: Taxation, Subsidies, & Revenue eJournal Follow Political Economy: Taxation, Subsidies, & Revenue eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,183 PAPERS 13,255. Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Follow Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,165 PAPERS 4,192. European Economics: Political Economy & Public Economics eJournal Follow European Economics: Political Economy & Public Economics eJournal Subscribe to this fee journal for more curated articles on this topic FOLLOWERS 1,123 PAPERS 11,263 This Journal is curated by: Marco Da Rin at Tilburg University, Department of Finance, Francesco Giavazzi at University of Bocconi - Innocenzo Gasparini Institute for Economic Research (IGIER)National Bureau of Economic Research (NBER) Feedback. Feedback. (required) Email. (required)