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

Paul, John (2019) "Global Tax Governance or National Tax Discrimination: The Case of EU vs. APPLE," North East Journal of Legal Studies: Vol. 39, Article 2. Available at: https://digitalcommons.fairfield.edu/nealsb/vol39/iss1/2

24 Pages Posted: 15 Apr 2021

See all articles by John Paul

John Paul

City University of New York - Brooklyn College

Date Written: April 13, 2019

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

Suggested Citation

Paul, John, Global Tax Governance or National Tax Discrimination: The Case of the EU vs. Apple (April 13, 2019). Paul, John (2019) "Global Tax Governance or National Tax Discrimination: The Case of EU vs. APPLE," North East Journal of Legal Studies: Vol. 39, Article 2. Available at: https://digitalcommons.fairfield.edu/nealsb/vol39/iss1/2 , Available at SSRN: https://ssrn.com/abstract=3818550

John Paul (Contact Author)

City University of New York - Brooklyn College ( email )

2900 Bedford Avenue
Brooklyn, NY 11210
United States

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