The Resource Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
Resource Information
The item Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective 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 Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective 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
- This article discusses potential jurisdictional conflicts between the Pillar 2 rules and international customary law, taking into account potential frictions with tax treaty law and European Union law. In addition, the authors assess whether the Pillar 2 rules can be justified in the same way as controlled foreign company (CFC) rules, thereby referring to the principle of personality. Part three of the article evaluates how conflicts between the Pillar 2 rules and international law are to be resolved. The authors conclude by providing potential solutions to resolve jurisdictional conflicts
- Language
- eng
- Label
- Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
- Title
- Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
- Language
- eng
- Summary
- This article discusses potential jurisdictional conflicts between the Pillar 2 rules and international customary law, taking into account potential frictions with tax treaty law and European Union law. In addition, the authors assess whether the Pillar 2 rules can be justified in the same way as controlled foreign company (CFC) rules, thereby referring to the principle of personality. Part three of the article evaluates how conflicts between the Pillar 2 rules and international law are to be resolved. The authors conclude by providing potential solutions to resolve jurisdictional conflicts
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 12 ; p. 898-906
- http://library.link/vocab/creatorName
-
- Debelva, F
- De Broe, L
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- Pillar 2 (OECD)
- tax treaty
- IIR (OECD)
- UTPR (OECD)
- EU law
- CFC
- international law
- nexus
- dispute resolution
- Vienna Convention on the Law of Treaties
- Label
- Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
- Label
- Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
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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/Pillar-2-an-analysis-of-the-IIR-and-UTPR-from-an/eSUrgs4EpW4/" 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/Pillar-2-an-analysis-of-the-IIR-and-UTPR-from-an/eSUrgs4EpW4/">Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective</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>
