The Resource Is there a need for a directive on Pillar 2? A few normative comments
Is there a need for a directive on Pillar 2? A few normative comments
Resource Information
The item Is there a need for a directive on Pillar 2? A few normative comments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Is there a need for a directive on Pillar 2? A few normative comments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Poland’s request to link the entry into force of the Pillar 2 Directive to an international agreement on Pillar 1 raises fundamental questions about the European constitutional structure. Beyond the mere legality of such a link, this contribution seeks to respond to some normative concerns related to the creation of such secondary legislation
- Language
- eng
- Label
- Is there a need for a directive on Pillar 2? A few normative comments
- Title
- Is there a need for a directive on Pillar 2? A few normative comments
- Language
- eng
- Summary
- Poland’s request to link the entry into force of the Pillar 2 Directive to an international agreement on Pillar 1 raises fundamental questions about the European constitutional structure. Beyond the mere legality of such a link, this contribution seeks to respond to some normative concerns related to the creation of such secondary legislation
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 6/7 ; p. 527-530
- http://library.link/vocab/creatorName
- Haslehner, W.C
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- EU Directive
- EU law
- tax sovereignty
- constitutional law
- minimum tax
- third countries (EU)
- Label
- Is there a need for a directive on Pillar 2? A few normative comments
- Label
- Is there a need for a directive on Pillar 2? A few normative comments
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Is-there-a-need-for-a-directive-on-Pillar-2-A/ysQn24KF5F0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Is-there-a-need-for-a-directive-on-Pillar-2-A/ysQn24KF5F0/">Is there a need for a directive on Pillar 2? A few normative comments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Is-there-a-need-for-a-directive-on-Pillar-2-A/ysQn24KF5F0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Is-there-a-need-for-a-directive-on-Pillar-2-A/ysQn24KF5F0/">Is there a need for a directive on Pillar 2? A few normative comments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
