Beware the Commission’s rotten Apple ruling

The European Commission has ordered Ireland to recover €13bn worth of allegedly unpaid taxes from Apple. Reception of the decision has been mixed, with …

Corporation tax reform: theory, evidence and avoidance

06 July 2016
There are efforts at national, EU and international levels to put forward significant reforms to the corporate tax system. The 20th century …

Taxation and its negative impact on business investment activities

Gabriel A. Giménez Roche, November 2015
In its latest study, the Institut économique Molinari shows that corporate taxation continues to slow down economic recovery …

Corporate taxation slows down economic recovery in France

Institut Economique Molinari // 23.11.2015
In its latest study (in English and French), the Institut économique Molinari shows that corporate taxation continues to slow …

Governments should undertake their own corporate tax inversions

Diego Zuluaga // 20.11.2015
The U.S. Treasury has announced measures to prevent American companies from merging with foreign firms and shifting their tax domicile …

The CCCTB: we know it’s bad, but is it likely?

Diego Zuluaga // 25.10.2015
Here in EPICENTER, our authors have consistently opposed the Commission’s proposal for a Common Consolidated Corporate Tax Base – better …

Little to look forward to in EU corporation tax

Diego Zuluaga // 22.10.2015
We found out yesterday that, according to the European Commission, the tax rulings entered into by Starbucks and Fiat with …