Säule 2 des Arbeitsprogramms des Inclusive Framework on BEPS der OECD - kritische Anmerkungen zum GloBE-Proposal

Resource Information

The work Säule 2 des Arbeitsprogramms des Inclusive Framework on BEPS der OECD - kritische Anmerkungen zum GloBE-Proposal represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Säule 2 des Arbeitsprogramms des Inclusive Framework on BEPS der OECD - kritische Anmerkungen zum GloBE-Proposal

Creator

• Ditz, X
• Pinkernell, R

Subject

• IIR (OECD)
• Pillar 2 (OECD)
• UTPR (OECD)
• BEPS Project (OECD)
• fundamental freedoms
• supplementary tax
• constitutional law
• GloBE Proposal (OECD)

Language

eng

Summary

The OECD and the Inclusive Framework on BEPS strive to find a compromise on international taxation of the digital economy by the end of 2020. The current Work Programme deals with two groups of new provisions, known as "Pillar 1" and "Pillar 2": Pillar 1 deals with a redistribution of taxation rights to market states, while the objective of Pillar 2 is to establish a global minimum level of taxation of international corporations and thereby some undesirable consequences of international tax competition. The authors critically review the "GloBE proposal" from a German point of view. They come to the conclusion that both the proposed income inclusion rule as well as the proposed additional taxation are not sufficiently taxing operating expenses (undertaxed payments rule) and are hardly likely to be compatible with German constitutional law. In addition, there are serious concerns with regard to the compatibility of both measures with the fundamental freedoms of the EU

Citation source

In: Internationale SteuerRundschau. - Köln. - Vol. 9 (2020), no. 1 ; p. 1-15

Geographic coverage

• European Union
• Europe
• International

Language note

German