Global Tax Governance or National Tax Discrimination: The Case of the EU vs. Apple

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