Debelva, Filip
Pillar 2 an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective / Filip Debelva, Luc De Broe
Resumen.
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.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
UTPR (OCDE)
APLICACION
DERECHO COMUNITARIO EUROPEO
CONFLICTOS JURISDICCIONALES
De Broe, Luc
Intertax 0165-2826 v. 50, n. 12, December 2022, p. 898-906
Pillar 2 an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective / Filip Debelva, Luc De Broe
Resumen.
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.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
UTPR (OCDE)
APLICACION
DERECHO COMUNITARIO EUROPEO
CONFLICTOS JURISDICCIONALES
De Broe, Luc
Intertax 0165-2826 v. 50, n. 12, December 2022, p. 898-906