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(English) Amazon to Stop Funneling European Sales Through Low-Tax Haven

By MARK SCOTT

MAY 24, 2015

The New York Times

In the continuing battle between Europe and American tech companies, score one for Europe.

In a move that could put pressure on its rivals to follow suit, Amazon will start paying taxes in a number of European countries where it has large operations, instead […]

(English) Cartelizing Taxes: Understandig The Oecd’s Campaing Against “ Harmful Tax Competition

By Andrew P. Morris y Lotta Moberg, University of Alabama School of Law

October 27th, 2011

Domestic policy decisions constrained by competition among jurisdictions to attract capital will be transformed into international decisions dominated by a cartel of wealthy nations.

In this paper, we explore the […]