The legitimacy of the OECD's work on Pillar two electrónico an analysis of the overconfidence in a "devilish logic" Cees Peters
By: Peters, Cees
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Material type: 
ArticleSubject(s): SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | DERECHO A UNA BUENA ADMINISTRACIÓN
In:
Intertax v. 51 n. 8/9, August/September 2024, p. 554-571Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/8/9-4 (Browse shelf) | Available | OP 2141/2023/8/9-4 |
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| OP 2141/2023/8/9-1 The need for Plan B | OP 2141/2023/8/9-2 Nothing new under the sun? | OP 2141/2023/8/9-3 Do intangibles fit BEFIT? | OP 2141/2023/8/9-4 The legitimacy of the OECD's work on Pillar two | OP 2141/2023/8/9-5 Pillar I | OP 2141/2023/8/9-6 Challenges in applying Saudi Arabian tax treaties | OP 2141/2024/1 Intertax |
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).
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