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The day after the “Brexit”-referendum, with a majority of 51.9% voting to leave the European Union, some speak of the success of democracy (“the people have spoken”). Already, there are calls for referenda in other countries to let the people speak there, too. This suggests that independently of our...

Today the European Commission released its first set of decisions on corporate tax rulings, which it has investigated for over a year. Starbucks Manufacturing EMEA and Fiat Finance and Trade were the first test cases where final decisions have been issued.