De Broe, Luc
Some EU and tax treaty law considerations on the draft EU Directive on Global Minimum Taxation for Multinationals in the Union / Luc De Broe
Resumen.
In this article the author examines whether the draft EU Directive on Global Minimum Taxation for Multinationals complies with primary Union and whether the GloBE Model rules comply with the commitments undertaken by jurisdictions under their bilateral tax treaties that follow the OECD Model. Suggestions are also made on how the prevention and resolution of disputes under the Globe Model rules can be improved.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
EMPRESAS MULTINACIONALES
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
APLICACION
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
Intertax 0165-2826 v. 50, n. 12, December 2022, p. 874-887
Some EU and tax treaty law considerations on the draft EU Directive on Global Minimum Taxation for Multinationals in the Union / Luc De Broe
Resumen.
In this article the author examines whether the draft EU Directive on Global Minimum Taxation for Multinationals complies with primary Union and whether the GloBE Model rules comply with the commitments undertaken by jurisdictions under their bilateral tax treaties that follow the OECD Model. Suggestions are also made on how the prevention and resolution of disputes under the Globe Model rules can be improved.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
EMPRESAS MULTINACIONALES
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
APLICACION
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
Intertax 0165-2826 v. 50, n. 12, December 2022, p. 874-887