By Richard Murphy

This is a great day for the sovereignty of the EU’s nations when it comes to tax. They will now be able to choose their own tax policies knowing another state should not be consciously undermining them when doing so.


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This might be the beginning of the end for tax competition in Europe, or tax warfare as it is better described.

Today might herald the creation of what Europe has always wanted, which is a level playing field on which all businesses compete.

Anyone who believes in markets should be welcoming this morning’s decision.

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By GlobalData

Today’s a good day for smaller businesses in Europe: they can at last begin to believe that they’re getting a bad deal from states who are only interested in fostering big business at cost to Europe’s real entrepreneurs.

The Irish state has for too long been committed to tax abuse, unfair competition and secrecy, all of which are designed to undermine fair competition and increase inequality. Maybe this is the moment when they will realise this is not longer a sustainable economic policy.

Ireland has long been considered Europe’s tax pariah: now we know that’s true. It’s time for it to come in from the cold and act as a responsible member of the group of nations of which it is a part. Any appeal by it would be a big mistake.

If Ireland believes in free markets rather than abusive ones it will admit its past mistakes and not appeal this case.

Richard Murphy is professor of practice in international political economy at City University London and director of Tax Research LLP. This article was first published on his blog on tax and economics: The Apple decision: my reaction