Open Access

The Globar War: The EU’s Apple Tax Case


Cite

1. ALARIE, B., K. DATT, SAYER A., and G WEEKS. “Advance tax rulings in perspectives: a critical and comparative analysis.” New Zeland Journal of taxation law and policy, December 2014: 362-389.Search in Google Scholar

2. ALET, C. “La démocratie minée par les conflits d’intérêts.” Alternatives économiques, Mars 28, 2017.Search in Google Scholar

3. ALTSHULER, R., and H. GRUBERT. “Repatriation taxes, repatriation strategies and multinational financial policy.” Journal of Public Economics, 2003: 73-107.10.1016/S0047-2727(01)00173-6Search in Google Scholar

4. ARMSTRONG, MA. “The potitila economy of international transfer pricing 1945-1994: state, capital & decomposition of class.” Critical perspectives on accounting, 1998: 111-126.10.1006/cpac.1997.0211Search in Google Scholar

5. AUMANN, RJ., and M KURZ. “Power and taxes.” Econometrica, July 1977: 1137-1161.10.2307/1914063Search in Google Scholar

6. BANKMAN, J. “The tax shelter problem.” National tax journal, 2004: 925-936.10.17310/ntj.2004.4.08Search in Google Scholar

7. BARILARI, A. Le consentement à l’impôt. Paris: Presse Universitaire de Science Po, 2000.Search in Google Scholar

8. “Le consentement à l’impôt, fragile mais indispensable aporie.” Regards croisés sur l’économie, Janvier 2007: 27-34.10.3917/rce.001.0027Search in Google Scholar

9. BELZ, LC. “Federal tax rulings: procedures and policies.” Vand L Review, 1967-68: 87-90.Search in Google Scholar

10. BOYRIE, ME de, SJ PARK, and J. ZDANOWICZ. “Estimating the magnitude of capital flight due to abnormal pricing in international trade. The Russia-USA case.” Accounting Forum, 2005: 249-270.10.1016/j.accfor.2005.03.004Search in Google Scholar

11. BOZIO, A., R. DAUVERGNE, B. FABRE, J. GOUPILLE, and O. MESLIN. Fiscalité et redistribution en France 1997-2012. Mars, Institut des politiques publiques, Paris: WWW.ipp.eu, 2012.Search in Google Scholar

12. BRASHER, H, and D LOWERY. “The corporate context of lobbying activity.” Business and Politics 8/1, 2006: 1.10.2202/1469-3569.1124Search in Google Scholar

13. BRENNAN, G., and JM. BUCHANAN. The power to tax. Analytic foundation of a fiscal constitution. Cambridge University Press, 1980.Search in Google Scholar

14. BRUSCO S, COLOMBO L, GALMARINIU. “Tax differentiation, lobbying and welfare.” Social Choise & Wefare, 2014: 977-1006.10.1007/s00355-013-0753-zSearch in Google Scholar

15. CAILLÉ, A. “Quels fondements pour une fiscalité équitable?” Alternatives Économiques, Juil/Aout/Sept. 2010: 21-27.10.3917/leco.047.0021Search in Google Scholar

16. CAILLON, M., P. LASCOUMES, and Y. BARTHES. Agir dans un monde incertain. Paris: Seuil, Ed. Point, Essais, 2014.Search in Google Scholar

17. CHAVAGNEUX, C. “Comment le Royaume-Uni devient un paris fiscal.” Alternatives Economiques, Mars 2011.Search in Google Scholar

18. CHIRINKO, RS, and DJ WILSON. “Can lower tax rate be bought? Business rent-seeking and tax competition among US Staes.” National Tax Journal, December 2010: 967-994.10.2139/ssrn.1640433Search in Google Scholar

19. CLERC, D. “Fiscalité et équité: proposition pour un débat.” Alternatives Économiques, Juil/Aout/Sept. 2010: 7-20.10.3917/leco.047.0007Search in Google Scholar

20. COASE, RH. La firme, le marché et le droit (1988). Paris: Diderot Editeur, Arts & Sciences, 1997.Search in Google Scholar

21. COBHAM, A. Tax evasion, tax avoidance and development finance. Oxford: Working Paper N°129, Oxford University, 2005.Search in Google Scholar

22. COIN, R., P DURAND, and JP. LIEB. “Le rescrit fiscal.” Cahier de droit de l’entreprise, 10-12 2010: 9-19.Search in Google Scholar

23. COLLIARD, JE, and C MONTIALOUX. “Une brève histoire de l’impôt.” Regards croisés sur l’économie, 2007: 56-65.10.3917/rce.001.0056Search in Google Scholar

24. CROUY-CHANEL, E. de. “Le consentement à l’impôt.” Pouvoirs, 2014: 5-14.10.3917/pouv.151.0005Search in Google Scholar

CUTUJAR, C., and P. DIENER. La société écran. Essai sur sa notion et son régime juridique. Paris: LGDJ, 1998.Search in Google Scholar

25. DAVIS, A., D. GUENTHER, L. KRULC, and BM WILLIAMS. “Do socially responsible firms pay more taxes ?” The accounting review, 2016: 47-68.10.2308/accr-51224Search in Google Scholar

26. DELALANDE, N. Les grandes batailles de l’impôt. Consentement et résistances de 1789 à nos jours. Paris: Seuil, 2001.Search in Google Scholar

27. DELSOL, JP. “Le vent des subventions et de la corruption.” Institut de Recherches Economiques et financières. Octobre 19, 2014. http://fr.irefeurope.org/Le-vent-des-subventions-et-de-la-corruption,a3129.Search in Google Scholar

28. L’injustice fiscale ou l’abus de bien commun. Paris: Desclée de Brouwer, 2016.Search in Google Scholar

29. DESAI, MA. “The divergence between book income and tax income.” Tax policy and the economy, January 2003: 169-206.10.1086/tpe.17.20140508Search in Google Scholar

30. DHARMAPALA, D, and JR jr. HINES. Which countries become tax havens? 12802, National Bureau of Economic Research, NBER Working paper series, 2006.10.3386/w12802Search in Google Scholar

31. DILLER, M., P. KORTEBUSCH, G SCHNEIDERG, and C. SURETH-SLOAN. “Born or bane? Avance tax tuling as a mesure tomitigate tax uncertainty and foster investissement.” European Accounting Review, 2016 йил 26-May: https://papers.ssrn.com/sol3/papers2.cfm?abstract_id=2442749.10.1080/09638180.2016.1169939Search in Google Scholar

32. DOERNBERG, RL. International taxation. Edited by In a nutshell. Saint Paul Minesota: West Group, 2001.Search in Google Scholar

33. DOWELL, S. A history of taxation and taxes in England from the earliest times to the year 1885. Vols. Volumes 1-4. Routledge, 1965.Search in Google Scholar

34. DREZET, V. Un impôt juste pour une société juste. Paris: Ed. Syllepse, 2011.Search in Google Scholar

35. DUMONT, AF. “Les millionnaires étrangers avec un mini-impôt unique.” www.mariane.net. 2017 йил 12-mars. https://www.marianne.net/economie/comment-l-italie-compte-draguer-les-millionnaires-etrangers-avec-un-mini-impot-unique?utm_source=Facebook&utm_medium=Social&utm_campaign=Echobox#link_time=1489316261.Search in Google Scholar

36. EDEN, L., and RT. KUDRLE. “Tax heavens: renegade states in the international tax regime?” Law & Polocy, 2005: 100-127.10.1111/j.1467-9930.2004.00193.xSearch in Google Scholar

37. FAJARDO, T. “Soft law.” Oxford bibliographies. January 30, 2014. http://oxfordbibliographies.com/view/document/obo-9780199796953/obo-9780199796953-0040.xml.10.1093/obo/9780199796953-0040Search in Google Scholar

38. FITZERALD, SF. La fêlure. Paris: Gallimard, 1963.Search in Google Scholar

39. FOUMDJEM, C. Blanchiement des capitaux et fraude fiscale. Paris: l’Harmattan, 2011.Search in Google Scholar

40. FREEDMAN, J. Beyond Boundaries. Developing approaches to tax avoidance and tax risk management. Oxford, UK: Oxford University. Center for business taxation, 2008.Search in Google Scholar

41. FRIEDMAN, M. “The responsability of Business is to increase its profit.” New York Times Magazine, September 1970.Search in Google Scholar

42. GÉNÉREUX, J. La dissociété. Vol. 2° Ed. Paris: Seuil, Collection Essais, 2008.Search in Google Scholar

43. GAFREY, J. “Prélèvements obligatoires et choix de société.” Alternatives économiques, Février 2004.Search in Google Scholar

44. GOLLA, M. “Les étranges activités d’EDF dans les paradis fiscaux.” Le Figaro, Décembre 2014.Search in Google Scholar

45. HINES, JR. jr, and RG. HUBBARD. “Coming home to America: dividend repatriation by US multinationals.” In Taxation in the global economy, by A. RAZIN and J. SLEMROD, 161-208. Chicago University Press, 1990.10.3386/w2931Search in Google Scholar

46. JAMES, S., and I. WALLSCHUTZKY. “The design of an appropriate system of tax rulings.” Revenue LJ, 1995: 175-192.10.53300/001c.6581Search in Google Scholar

47. JAMESON, M. A practical guide to creative accounting. Kogan Page, 1988.Search in Google Scholar

48. JONES, C., and Y. TEMOURI. “The determinants if tax haven FDI.” Journal of world Business, 2016: 237-250.10.1016/j.jwb.2015.09.001Search in Google Scholar

49. JONES, M. Creative accounting, fraud and international accounting scandals. London: John Wiley & Sons, 2010.Search in Google Scholar

50. KERZNER, DS., and DW. CHODIKOFF. International tax evasion in the global information age. Palgrave Macmillan, 2016.10.1007/978-3-319-40421-9Search in Google Scholar

51. LASSERRE CAPDEVILLE, J. Le secret bancaire. Approches nationale et internationale. Paris: Revue Banque Edition, 2015.Search in Google Scholar

52. LECAUSIN, N., JP. DELSOL, and E MARTIN. Anti-Piketty. Vive le capital au XXI° siècle. Paris: Ed. du Libre-Echange, 2015.Search in Google Scholar

53. LIGNEREUX. Le principe de territorialité de l’impôt sur les sociétés. Rapport particulier, Paris: Conseil D’Etat,, 2016.Search in Google Scholar

54. LOGUE, KD. “Optimal tax compliance and penalties when law is uncertain.” VA Tax Review, 2007: 241 s.10.2139/ssrn.950379Search in Google Scholar

55. MALGORE, A. Montages juridiques et habileté fiscale. Paris: Gualino, 2016.Search in Google Scholar

56. MANZON, GB., and GA PLESKO. “The relation between financial and tax reporting measure of income.” Working paper, MIT Sloan School of Management, 2001.10.2139/ssrn.264112Search in Google Scholar

57. MARA, ER. “Determinants of tax havens.” Procedia Economics and Finance, 2015: 1638-1646.10.1016/S2212-5671(15)01490-2Search in Google Scholar

58. MARTIN, E. “L’impôt sur les entreprises: injuste et ineficace.” Institut de Recherches Economiques et Fiscales. Juillet 5, 2016. http://fr.irefeurope.org/4125.Search in Google Scholar

59. MARTINEZ, JC, and Alii. L’impôt sur le revenu en question. Paris: Litec, 1989.Search in Google Scholar

60. MEADE JA, LI S. “Strategic corporate tax lobbying.” The Journal of American Taxation Association, 2015: 23-48.10.2308/atax-51043Search in Google Scholar

61. MELOT, N. Territorialité et mondialité de l’impôt. Vol. 36. Paris: Dalloz, Nouvelle bibliothèque des thèses, 2004.Search in Google Scholar

62. MIHU, S. “Tax havens and the money laudering phenomenon.” Economics, Management and financial market, 2012: 151-176.Search in Google Scholar

63. MURPHY, B. “When big firms of the web escape taxes.” Edited by C, Cited In DUHIGG and KOCIENIEWSKI D. New York Times, April 2012.Search in Google Scholar

64. MURPHY, R. “Tax and the universal declaration of human rights.” www.taxresearch.org.uk/Blog/2014/02/14/tax-the-universal-declaration-of-human-rights/, Febuary 2014.Search in Google Scholar

65. NÉEL, B. “Le secret bancaire face aux exigences fiscale et douanières.” Revue Française de Finances Publiques 72 (2000). OECD. “Addressing base erosion and profit shifting.” 2013.Search in Google Scholar

66. OECD. “Améliorer l’accès aux renseignements bancaires à des fins fiscales.” Rapport d’étape, 2007.Search in Google Scholar

67. OECD. “BEPS 2015 final reports.” 2015. OECD. BEPS project explanatory statements. http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/beps-project-explanatory-statement_9789264263437-en#.WLPXyX8kQfI, 2015.Search in Google Scholar

68. OECD. Corporate tax incentive for foreign direct investment. http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/corporate-tax-incentives-for-foreign-direct-investment_9789264188402-en#.WLPWNX8kQfI,2001.Search in Google Scholar

69. OECD. Harful tax competition. A global issue. http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/harmful-tax-competition_9789264162945-en#.WLPWkH8kQfI, 1998.Search in Google Scholar

70. OECD. Preventing the granting of treaty benefits in inapropriate circumstances. Final report, OECD/G20 Base erosion and profit shifting project, 2015.Search in Google Scholar

71. OECD. Subsidy reform and sustainable development. Political economy aspects. Sustanable development studies, 2007.Search in Google Scholar

72. Transfer pricing and multinational enterprises. 1979.Search in Google Scholar

73. Transfer pricing guidelines for multinational enterprises and tax administration. 2001.Search in Google Scholar

74. OECD, R. FORD, and W. SUYKER. “Industrial subsidies in the OECD economies.” Working paper, Department of economics and statistics-Growth studies division, 1990.Search in Google Scholar

75. OST, F. Le temps du droit. Odile Jacob, 1999.Search in Google Scholar

76. OXFAM. “Les 8 personnes les plus riches du monde possèdent autant que les 3,6 milliards les plus pauvres.” L’express, Janvier 2017.Search in Google Scholar

77. PALAN, R., R. MARPHY, and C. CHAVAGNEUX. Tax haves: how globalization really works. NY: Cornwell University Press, 2009.Search in Google Scholar

78. PEILLON, V. Les milliards noirs du blanchiement. Paris: Hachette, 2004.Search in Google Scholar

79. PERROT, E. “Les paradis fiscaux à l’ombre de la morale.” Problèmes économiques, Septembre 2016: 52-57.Search in Google Scholar

80. PICCIOTTO. “How tax havens helped create the crisis.” Financial Time, May 5, 2009.Search in Google Scholar

81. PIKETTY, T. Le capital au XXI° siècle. Paris: Seuil, Les livres du nouveau monde, 2013.Search in Google Scholar

82. QUAGHEBEUR, M. “Advance tax rulings in Belgium.” Tax notes international, january 8, 2007: 53-55.Search in Google Scholar

83. RADELLI, CM. “The code of conduct against tax competition: open method of coordination in disguise ?” Public Administration, 2003: 513-531.10.1111/1467-9299.00359Search in Google Scholar

84. REBELL, MA. “Fiscal equity litigation and the democratic imperative.” Journal of education finance 24, no. 1 (Summer 1998): 23-50.Search in Google Scholar

85. RENOU, F. “Des groupes dont le chiffre d’affaires dépasse des PIB.” www.journaldunet.com, April 2009.Search in Google Scholar

86. RICHTER, BK, K SAMPHANTHARAK, and JF TIMMONS. “Lobbying and taxes.” American Journal of Political Science 53/4, 2009: 893-908.10.1111/j.1540-5907.2009.00407.xSearch in Google Scholar

87. ROMANO, C. Advance tax rulings and principle of law. Amsterdam: International Bureau of Fiscal Documentation, Publication BV, 2002.Search in Google Scholar

88. ROUGÉ, JF. “Droit fiscal international.” Document de cours M2 (190 p.). Inédit, 2016.Search in Google Scholar

89. ROUGÉ, JF, and B. CHOPOV. “Hypercompetition and fiscal attactiveness.” Economics, December 2016: 75-93.10.1515/eoik-2017-0007Search in Google Scholar

90. ROUGÉ, JF. “Droit des affaires internationales. La compétition entre normes.” Cours, M2 Affaires internationales. Angers: Université d’Angers, 2013. 185.Search in Google Scholar

91. RUGMAN, A., EDEN, L. Multinationals and transfer pricing. London: Croom Helm, 1985.Search in Google Scholar

92. SCOLARO, D. “Tax ruling: Opinion or law? The need for an independant rule-maker.” Revenue law journal, 2006: 109-140.10.53300/001c.6676Search in Google Scholar

93. SCOTCHMER, S., and J. SLEMROD. “Randomness in tax enforcement.” Journal of Public Ecommics, 1989: 17 s.10.3386/w2512Search in Google Scholar

94. SIKKA, P., and H WILLMOT. “The dark side of transfer pricing: its role in tax avoidance and wealth retentiveness.” Critical perspectives on accounting, April 2010: 342-356.10.1016/j.cpa.2010.02.004Search in Google Scholar

95. SIMONNOT, P. 39 leçons d’économie contemporaine. Paris: Gallimard, Folio, Actuel, 1998.Search in Google Scholar

96. STIGLITZ, JE. Quand le capitalisme perd la tête. paris: Fayad, Livre de Poche, 2003.Search in Google Scholar

97. STIGLITZ, JE. La grande désillusion. Paris: Fayard, Livre de poche, 2003.Search in Google Scholar

—. Making globalization work. London: Pinguin Books, 2006.Search in Google Scholar

98. TIROLE, J. Economie du bien commun. Paris: Presse Universitaire de France, 2016.Search in Google Scholar

99. UNCTAD. “World Investment Report, global value chain: investment and trade for development.” 2013. Zero tolerance needed against tax secrecy. Press release (November 16, 2016).Search in Google Scholar

100. ZUCMAN, G. La richesse cachée des nations. Enquête sur les paradis fiscaux. Seuil; La république des idées, 2013.Search in Google Scholar