U.S. Treasury or Taxpayers Won't Foot Bill for State Aid Recoveries

2 Pages Posted: 28 Jul 2016

See all articles by Jeffery M. Kadet

Jeffery M. Kadet

University of Washington - School of Law

Date Written: July 20, 2016

Abstract

This letter to the editor of Tax Notes International corrects the seemingly commonly made mistake that any taxes collected against MNCs like Apple in connection with EU State Aid investigations will be borne by US taxpayers. Instead, as this letter makes clear, such taxes will be economically borne by the corporations (e.g. Apple) that pay them.

Keywords: State Aid, FTC, Foreign Tax Credit, Apple, Economic Bearing of Taxes

JEL Classification: H21, H25, K34, E62

Suggested Citation

Kadet, Jeffery M., U.S. Treasury or Taxpayers Won't Foot Bill for State Aid Recoveries (July 20, 2016). Available at SSRN: https://ssrn.com/abstract=2815051

Jeffery M. Kadet (Contact Author)

University of Washington - School of Law ( email )

William H. Gates Hall
Box 353020
Seattle, WA 98105-3020
United States

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