Scientific Education

The effectiveness of EU Competition Laws to reign in the Irish Corporate Tax Regime and the Market Power of Google

This paper analyzes the effectiveness of the European Commission’s implementation of the European Union’s (EU) competition policies as an opposing mechanism towards the tax avoidance schemes of Multinational Corporations (MNCs). The analysis focuses on the Commission’s efforts to curb the market power of Google – the United States (US)-based MNC that is both admired in the public eye for its dominant position as a provider of innovative technology across the globe, and notorious for its ability to earn billions in profits, yet pay little or no corporate tax in ...
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