The Resource GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market

GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market

Label
GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
Title
GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
Creator
Subject
Language
eng
Summary
This article examines the compatibility of the OECD's proposed rules on GloBE (pillar II) with EU law, covering both primary law and secondary law. In addition, it discusses the amendments required by the implementation of this initiative within the internal market. In what concerns compatibility with primary law, this article suggests extending some of the measures to domestic scenarios (avoiding potential issues of discrimination or restriction). In what concerns secondary law, it suggests altering some of the provision of the directives. Furthermore, in the author's view, the EU would benefit from aligning some of its tax directives to the outcomes of OECD's GloBE
Citation source
In: World tax journal. - Amsterdam. - Vol. 12 (2020), no. 3 ; p. 465-498
http://library.link/vocab/creatorName
Nogueira, J.F. Pinto
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • GloBE Proposal (OECD)
  • Pillar 2 (OECD)
  • EU law
  • internal market
  • global minimum tax
  • fundamental freedoms
  • discrimination
  • justification
  • proportionality
  • ATAD
  • Merger Directive
  • Parent-Subsidiary Directive
  • Interest and Royalties Directive
  • DST
  • significant economic presence
  • PE
  • CCCTB
  • EU Charter of Fundamental Rights
Label
GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
Instantiates
Publication
Label
GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...