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The Resource De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht

De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht

Creator
Summary
Following a mandate from the G20 in 2017 to work out a new architecture for the international tax system, the Inclusive Framework operating through the OECD Task Force on the Digital Economy published a policy memorandum in early 2019 in which several proposals were grouped in two pillars. In this contribution, the author explains that the rules proposed under Pillar 2 give rise to fundamental concerns as to their compatibility with primary law (in particular the fundamental freedoms) and secondary law of the European Union (in particular direct tax directives). He outlines the main reasons why the rules proposed under GloBE (the income inclusion rule and the undertaxed payment rule) appear to be contrary to existing EU law. In the first part, the author provides an overview of the relevant judgments of the European Court of Justice. In the second part, he applies the principles underlying these judgments to the rules proposed under the Global Anti-Base Erosion Proposal (GloBE). The contribution is a shortened and modified version of the joint response provided by the KU Leuven Institute of Tax Law and the Tax Policy Center of the University of Lausanne to the OECD in response to the public consultation document on Pillar 2
Language
eng
Work
Instance
Label
De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht
Title
De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht
Creator
Subject
Language
eng
Summary
Following a mandate from the G20 in 2017 to work out a new architecture for the international tax system, the Inclusive Framework operating through the OECD Task Force on the Digital Economy published a policy memorandum in early 2019 in which several proposals were grouped in two pillars. In this contribution, the author explains that the rules proposed under Pillar 2 give rise to fundamental concerns as to their compatibility with primary law (in particular the fundamental freedoms) and secondary law of the European Union (in particular direct tax directives). He outlines the main reasons why the rules proposed under GloBE (the income inclusion rule and the undertaxed payment rule) appear to be contrary to existing EU law. In the first part, the author provides an overview of the relevant judgments of the European Court of Justice. In the second part, he applies the principles underlying these judgments to the rules proposed under the Global Anti-Base Erosion Proposal (GloBE). The contribution is a shortened and modified version of the joint response provided by the KU Leuven Institute of Tax Law and the Tax Policy Center of the University of Lausanne to the OECD in response to the public consultation document on Pillar 2
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 70 (2019), no. 12 ; p. 7-14
http://library.link/vocab/creatorName
De Broe, L
Geographic coverage
  • International
  • Europe
  • European Union
Language note
Dutch
http://library.link/vocab/subjectName
  • OECD
  • GloBE Proposal (OECD)
  • IIR (OECD)
  • UTPR (OECD)
  • Pillar 2 (OECD)
  • EU law
  • fundamental freedoms
  • ECJ case law
Label
De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht
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Label
De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht
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Subject

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