The Globar War: The EU’s Apple Tax Case

Rougé Jean-François
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Rougé Jean-François: Agence Universitaire pour la Francophonie & Ecole Supérieure de la Francophonie pour l’Administration et le Management, Sofia, Bulgaria.

Economics, 2017, vol. 5, issue 1, 14-35

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.

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 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:econom:v:5:y:2017:i:1:p:14-35:n:1

DOI: 10.1515/eoik-2017-0009

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