25 June 2018

new article


Part 2
of EC v Apple is on the website.


Tax law, including anti-avoidance, is a matter for national governments. Tax avoidance is not an issue which the EC’s competition division should be trying to investigate or penalise.

Rather than welcoming it, the EC’s rhetoric on taxation is something that should be viewed critically. We may be dealing with competence creep. [Read more]