In this article, Mason reviews the advocate general opinion in the case against Ireland for granting illegal state aid to Apple. Advocate General Giovanni Pitruzzella urged Europe’s highest court to vacate Ireland and Apple’s win in the court below and remand the case for what he described as legal errors. She also considers whether Apple could fit into the Gibraltar exception described by the Court of Justice in its Fiat decision.
Scholars regard the 1923 League of Nations experts’ report as the origin of the international tax system as we know it. The experts’ report noted the...
The history of public policy is littered with failures to solve large-scale social problems using interventions derived from behavioral science...
Large language models (LLMs) now perform extremely well on many natural language processing tasks. Their ability to convert legal texts to data may...
In an era of supposed great equality, women are still falling behind in the workplace. Even with more women in the workforce than in decades past...
Countries hit by unexpected crises often look to their overseas diasporas for assistance. Some countries have tapped into this generosity of their...
Last month the European Court of Justice ended an eight-year tax battle involving Apple and Ireland. In a dramatic upset, the court handed the EU...
This chapter studies political corruption and its many relationships to the law of democracy. It begins with bribery laws, which forbid officials from...
There is concern that present-biased agents incur too much debt because of its deferred costs – concern that has influenced regulation of consumer...
Lenders are perfectly free to decide for themselves whether, when, how, to whom and on what terms they will extend credit to a sovereign borrower. But...
False information causes harm, threatening individuals, groups, and society. Many people struggle to judge the veracity of the information around them...
Many analyses of law take an unsentimental, perhaps even cynical view of regulated actors. On this view, law is a necessity borne of people’s selfish...
Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...
This article examines the impact of Greece retroactively, via legislation, changing the terms in hundreds of billions of euros worth of Greek...
Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...
There is a live debate going on over whether antitrust should take a broader view of the economics of market concentration. When antitrust reformers...
The SEC mandates that public companies assess new information that changes the risks that they face and disclose these if there has been a “material”...
This paper describes the response of George Washington's administration to a plea for emergency war financing from French colonists who were trying to...
The conventional view is that standardized boilerplate terms represent an optimal contractual solution to the contracting problems facing parties in...