The Resource Is an METR compatible with EU/EEA free movement guarantees?

Is an METR compatible with EU/EEA free movement guarantees?

Label
Is an METR compatible with EU/EEA free movement guarantees?
Title
Is an METR compatible with EU/EEA free movement guarantees?
Creator
Subject
Language
eng
Summary
In this article, the author assesses a recent proposal for an international minimum effective tax rate (METR) for multinationals to provide a less complex and more equitable global anti-base-erosion tax from an EU law perspective
Citation source
In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 2 ; p. 219-230
http://library.link/vocab/creatorName
Englisch, J
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • effective tax rate
  • global minimum tax
  • tax rate
  • MNE
  • GloBE Proposal (OECD)
  • ECJ case law
  • fundamental freedoms
  • justification
  • collection of tax
  • switchover clause
  • IIR
  • UTPR
Label
Is an METR compatible with EU/EEA free movement guarantees?
Instantiates
Publication
Label
Is an METR compatible with EU/EEA free movement guarantees?
Publication

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