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Competition Regulation of Apple’s App Store in India: The Relevant Market Conundrum

Recently a complaint was filed before the Competition Commission of India (CCI) alleging that Apple forces developers on Apple’s App Store to use its in-app payment system and...

9 November 2021

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Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?

On December 19, 2016, the European Commission (hereinafter ‘Commission’) published its final decision in the Apple State aid case. The Commission concluded that two tax rulings granted in 1991 and...

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Reuven S Avi-Yonah

Gianluca Mazzoni

No Prisoner’s Dilemma Here: A Fresh Look at Escapism from the Realities of International Taxation

As OPEC falters, the EU does not seem far behind. As the global experience with cartels signals their failure over time, we witness attempts to breathe new life into the...

12 January 2017

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Joanna Diane Caytas

Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?

Following an in-depth investigation formally launched in June 2014, the European Commission has recently concluded that Ireland granted tax benefits of up to €13 billion to Apple in violation of...

18 November 2016

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Reuven S Avi-Yonah

Gianluca Mazzoni

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