Enterprise foundations as "non-profit organizations" under the EU Pillar Two Directive electrónico Mark Orberg & Louise Blichfeldt Fjord
By: Orberg, MarK
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Contributor(s): Louise Blichfeldt Fjord.
Material type: 
ArticleSubject(s): JEFES DE EMPRESA | FUNDACIONES | ENTIDADES SIN FINALIDAD LUCRATIVA | FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | UNION EUROPEA | LEGISLACION COMUNITARIA
In:
Intertax v. 51, Issue 6/7, June 2023, p. 472-486Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/6/7-3 (Browse shelf) | Available | OP 2141/2023/6/7-3 |
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| OP 2141/2023/6/7 Intertax | OP 2141/2023/6/7-1 Pillar Two and the principles of ability-to-pay, legality, and symmetry | OP 2141/2023/6/7-2 The EU solidarity contribution and a more proportional alternative | OP 2141/2023/6/7-3 Enterprise foundations as "non-profit organizations" under the EU Pillar Two Directive | OP 2141/2023/6/7-4 Comparing comparability | OP 2141/2023/6/7-5 In dubio pro tributario / In dubio mitius as a rule of reasoning in tax law interpretation | OP 2141/2023/6/7-6 Withholding taxation under the fundamental freedoms |
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.
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