Tuesday, August 16, 2016
Prof. Jeffery Kadet's letter to the editor of Tax Notes International corrects the seemingly commonly made mistake that any taxes collected against MNCs like Apple in connection with EU State Aid investigations will be borne by US taxpayers. Instead, as this letter makes clear, such taxes will be economically borne by the corporations (e.g. Apple) that pay them.
Tax Notes International, July 20, 2016, available at http://ssrn.com/abstract=