Orberg, MarK
Enterprise foundations as "non-profit organizations" under the EU Pillar Two Directive electrónico / Mark Orberg & Louise Blichfeldt Fjord
Resumen.
The authors explore the 15% minimum corporate tax rate (Pillar Two). More specifically, the focus is on ‘public good enterprise foundations’ and the potential applicability of the ‘non-profit organization’ definition in the EU Pillar Two Directive (2022/ 2523) from December 2022. Illustrated by Danish public good enterprise foundations (DK: Erhvervsdrivende fonde), it is analysed whether public good enterprise foundations in Europe should be considered as ‘non-profit organizations’ excluded from the EU Pillar Two Directive despite owning (controlling) interests in operating entities that are conducting commercial business.
JEFES DE EMPRESA
FUNDACIONES
ENTIDADES SIN FINALIDAD LUCRATIVA
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
UNION EUROPEA
LEGISLACION COMUNITARIA
Louise Blichfeldt Fjord
Intertax 0165-2826 v. 51, Issue 6/7, June 2023, p. 472-486
Enterprise foundations as "non-profit organizations" under the EU Pillar Two Directive electrónico / Mark Orberg & Louise Blichfeldt Fjord
Resumen.
The authors explore the 15% minimum corporate tax rate (Pillar Two). More specifically, the focus is on ‘public good enterprise foundations’ and the potential applicability of the ‘non-profit organization’ definition in the EU Pillar Two Directive (2022/ 2523) from December 2022. Illustrated by Danish public good enterprise foundations (DK: Erhvervsdrivende fonde), it is analysed whether public good enterprise foundations in Europe should be considered as ‘non-profit organizations’ excluded from the EU Pillar Two Directive despite owning (controlling) interests in operating entities that are conducting commercial business.
JEFES DE EMPRESA
FUNDACIONES
ENTIDADES SIN FINALIDAD LUCRATIVA
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
UNION EUROPEA
LEGISLACION COMUNITARIA
Louise Blichfeldt Fjord
Intertax 0165-2826 v. 51, Issue 6/7, June 2023, p. 472-486