000			01643nab a2200265 c 4500
999			_c142953 _d142953
003			ES-MaIEF
005			20210824122134.0
007			ta
008			201008t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_948110 _aNogueira, João Félix Pinto
245		0	_aGloBE and EU Law _bassessing the compatibility of the OECD’s Pillar II initiative on a minimum effective tax rate with EU Law and implementing it within the internal market _c João Félix Pinto Nogueira _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article examines the compatibility of the OECD’s proposed rules on GloBE (pillar II) with EU law, covering both primary law and secondary law. In addition, it discusses the amendments required by the implementation of this initiative within the internal market. In what concerns compatibility with primary law, this article suggests extending some of the measures to domestic scenarios (avoiding potential issues of discrimination or restriction). In what concerns secondary law, it suggests altering some of the provision of the directives. Furthermore, in the author’s view, the EU would benefit from aligning some of its tax directives to the outcomes of OECD’s GloBE.
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_aTIPO MÍNIMO GLOBAL _967681
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_927355 _aAPLICACION
650		4	_950212 _aUNION EUROPEA
773	0		_9163488 _oWTJ/2020/3 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 3, 2020
942			_cRE