The Globar War: The EU’s Apple Tax Case-Reference-Cited by-同舟云学术

The Globar War: The EU’s Apple Tax Case

Published:2017-06-01 Issue:1 Volume:5 Page:14-35
ISSN:2303-5013
Container-title:ECONOMICS
language:en
Short-container-title:

Author:

Rougé Jean-François¹

Affiliation:

1. Agence Universitaire pour la Francophonie & Ecole Supérieure de la Francophonie pour l’Administration et le Management , Sofia , Bulgaria .

Abstract

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.

Publisher

Walter de Gruyter GmbH

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