<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

The Globar War: The EU’s Apple Tax Case

Agence Universitaire pour la Francophonie & Ecole Supérieure de la Francophonie pour l’Administration et le Management

ECONOMICS

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"The Globar War: The EU\u2019s 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 Globar War: The EU’s Apple Tax Case

Published Online: Jul 06, 2017

Page range: 14 - 35

DOI: https://doi.org/10.1515/eoik-2017-0009

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

© 2017 Jean-François Rougé, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The Globar War: The EU’s Apple Tax Case

Published Online: Jul 06, 2017

Page range: 14 - 35

DOI: https://doi.org/10.1515/eoik-2017-0009

KeywordsTax systems, tax policies, tax havens, tax treaties, global firms, fiscal equity, fiscal incentives, harmful tax competition, rulings, fiscal lobbying, treaty shopping creative accounting

© 2017 Jean-François Rougé, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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