![Cécile Brokelind. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/CcileBrokelind.jpg.webp?itok=s3KeBv8S)
Cécile Brokelind
Professor
![Cécile Brokelind. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/CcileBrokelind.jpg.webp?itok=s3KeBv8S)
An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint
Författare
Summary, in English
This article considers some of the issues presented during a Swedish International Fiscal Association(IFA) branch seminar held in December 2020 arising from the implementation by the EU Member Statesof the contemplated OECD Pillar One and Pillar Two rules based on the Blueprint of October 2020.Additionally, the article addresses comments issued by the Biden administration on possible progress onthe Pillars.
Avdelning/ar
- Institutionen för handelsrätt
Publiceringsår
2021-05-03
Språk
Engelska
Sidor
212-219
Publikation/Tidskrift/Serie
Bulletin for International Taxation
Volym
75
Issue
5
Dokumenttyp
Artikel i tidskrift
Förlag
IBFD
Ämne
- Law (excluding Law and Society)
Nyckelord
- EU tax law fundamental freedoms state aid prohibition, minimum taxation, digital taxation, anti-abuse practices
Aktiv
Published
ISBN/ISSN/Övrigt
- ISSN: 2352-9202