Whose Tax is it Anyway?

After investigating Apple's tax affairs in Ireland, the EU slapped a huge tax bill on Apple, which it is contesting. Now Ireland has decided to join in the fight on Apple's side. In the EU, who gets to decide a member state's taxation? Is it the member state or the EU? The EU has been trying to figure out how best to tax tech firms and digital disruption generally. Brexit supporters must be watching and laughing at this situation.

Taxation in a union of member states: will India's GST solve the issues involved?

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