The Resource Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?

Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?

Label
Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
Title
Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
Creator
Subject
Language
eng
Summary
In this article, the authors focus on whether the Global Anti-Base Erosion (GloBE) rules, as set out in a Blueprint of October 2020, comply with the EU fundamental freedoms. This compatibility is tested in two distinct scenarios. In the first scenario, the assumption is taken that the GloBE-rules will be implemented directly by the Members States and in the second scenario, the assumption is taken that the GloBE-rules will be implemented indirectly through an EU Directive. The analysis of the first scenario shows that the GloBE-rules collide with the freedom of establishment. For the GloBE-rules to be fully in line with this freedom, it is recommended that they include a substance-based carve-out such as the one foreseen in Article 7(2) of the Anti-Tax Avoidance Directive (ATAD). The analysis of the second scenario, which focuses on the EU principles of subsidiarity and proportionality, shows that, even though the GloBE-rules might collide with the freedom of establishment, they could still be successfully implemented given the broad discretion that the Court of Justice of the European Union leaves to the Union legislature. Nonetheless, also here recommendations are made to reduce disproportionate frictions
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no. 3 ; p. 86-98
http://library.link/vocab/creatorName
  • De Broe, L
  • Massant, M
Geographic coverage
  • International
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
  • global minimum tax
  • tax competition
  • fundamental freedoms
  • EU tax law
  • subsidiarity
  • proportionality
Label
Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
Instantiates
Publication
Label
Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
Publication

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