The Resource An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint

An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint

Label
An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
Title
An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
Creator
Subject
Language
  • eng
  • eng
Summary
This article considers some of the issues presented during a Swedish International Fiscal Association (IFA) branch seminar held in December 2020 arising from the implementation by the EU Member States of the contemplated OECD Pillar One and Pillar Two rules based on the Blueprint of October 2020. Additionally, the article addresses comments issued by the Biden administration on possible progress on the Pillars
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 5 ; p. 212-219
http://library.link/vocab/creatorName
Brokelind, C
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • MNE
  • nexus
  • indirect tax
  • digital economy
  • EU law
  • tax policy
Label
An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
Instantiates
Publication
Note
20210701
Other control number
bit_2021_05_e2_1.html
Label
An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
Publication
Note
20210701
Other control number
bit_2021_05_e2_1.html

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