Peters, Cees
The legitimacy of the OECD's work on Pillar two an analysis of the overconfidence in a "devilish logic" electrónico / Cees Peters
Resumen.
The objective of this article is to analyse the legitimacy of the OECD’s work on Pillar Two. The starting point is that the effectiveness of the new global minimum tax is clearly based on its so-called ‘devilish logic’. As such the project relies heavily on expert knowledge that is supposed to guarantee output legitimacy. At the same time, the consensus reached in the Inclusive Framework (IF) is supposed to bless the global minimum tax with a form of input legitimacy. Nevertheless, the article concludes that the legitimacy of the OECD’s work on Pillar Two is falling short. The central point is that the governance process of the OECD should meet burdensome standards of ‘good’ governance including accountability (i.e., throughput legitimacy).
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
DERECHO A UNA BUENA ADMINISTRACIÓN
Intertax 0165-2826 v. 51 n. 8/9, August/September 2024, p. 554-571
The legitimacy of the OECD's work on Pillar two an analysis of the overconfidence in a "devilish logic" electrónico / Cees Peters
Resumen.
The objective of this article is to analyse the legitimacy of the OECD’s work on Pillar Two. The starting point is that the effectiveness of the new global minimum tax is clearly based on its so-called ‘devilish logic’. As such the project relies heavily on expert knowledge that is supposed to guarantee output legitimacy. At the same time, the consensus reached in the Inclusive Framework (IF) is supposed to bless the global minimum tax with a form of input legitimacy. Nevertheless, the article concludes that the legitimacy of the OECD’s work on Pillar Two is falling short. The central point is that the governance process of the OECD should meet burdensome standards of ‘good’ governance including accountability (i.e., throughput legitimacy).
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
DERECHO A UNA BUENA ADMINISTRACIÓN
Intertax 0165-2826 v. 51 n. 8/9, August/September 2024, p. 554-571