Should Ireland have taxed Apple? by Reuven S. Avi-Yonah and Nessa Ní Chasaide
By: Avi Yonah, Reuven Shlomo
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Contributor(s): Ní Chasaide, Nessa.
Material type: 
ArticleSubject(s): COMPETENCIAS ESTATALES | RECURSOS | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL
In:
Tax Notes International v. 116, n. 7, November 18 2024, p. 1109-1115Summary: In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah and Ní Chasaide argue that the EU’s Court of Justice was misguided in the recent Apple ruling, which raises significant issues regarding the legal governance of corporate tax.
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| OP 138-Bis/2024/116/6-1 Balancing innovation and oversight | OP 138-Bis/2024/116/6-2 Measuring tax administration performance | OP 138-Bis/2024/116/7 Tax Notes International | OP 138-Bis/2024/116/7-1 Should Ireland have taxed Apple? | OP 138-Bis/2024/116/7-2 Company-specific tax incentives in a global context | OP 138-Bis/2024/116/8 Tax Notes International | OP 138-Bis/2024/116/8-1 Operationalizing the formulary apportionment method in Pakistan |
In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah and Ní Chasaide argue that the EU’s Court of Justice was misguided in the recent Apple ruling, which raises significant issues regarding the legal governance of corporate tax.
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