Rasmus Corlin Christensen has recently published new articles

"The new politics of global tax governance: taking stock a decade after the financial crisis" by Rasmus Corlin Christensen and Martin Hearson.

Abstract

The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global economic governance. It has also prompted a reconsideration of established paradigms in international political economy (IPE) scholarship. Developments in global tax governance open a window onto these ongoing changes, and in this essay we discuss four recent volumes on the topic drawn from IPE and beyond, arguing against an emphasis on institutional stability and analyses that consider taxation in isolation. In contrast, we identify unprecedented changes in tax cooperation that reflect a significant contemporary reconfiguration of the politics of global economic governance writ large. To develop these arguments, we discuss the links between global tax governance and four fundamental changes underway in IPE: the return of the state through more activist policies; the global power shift towards large emerging markets; the politics of austerity and populism; and the digitalisation of the economy. 

(Read the full article in the link here)

Some European governments believe that digital companies like Apple, Facebook and Google are not paying their fair share in taxes. They see Big Tech companies earning billions from European users, benefiting from European infrastructure, and paying little or no tax to European governments. Unsurprisingly, they want to change this.

However, this might mean significant losses for the United States. Big tech companies have predominantly been taxed in their home countries, which is often the United States. These new digital taxes would mean that European governments could take some of the U.S. slice of the pie."