U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework
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Should Ireland Have Taxed Apple?
By Reuven S. Avi-Yonah and Nessa Ní Chasaide
Reuven S. Avi-Yonah and Nessa Ní Chasaide argue that the EU's Court of Justice was misguided in the recentApple ruling, which raises significant issues relating to the legal governance of corporate tax.