| 000 | 02215nab a2200277 c 4500 | ||
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| 999 |
_c144496 _d144496 |
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| 003 | ES-MaIEF | ||
| 005 | 20210824122136.0 | ||
| 007 | ta | ||
| 008 | 210805t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_93984 _aDe Broe, Luc |
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| 245 | 0 |
_aAre the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms? _c Luc De Broe & Mélanie Massant |
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| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors focus on whether the Global Anti-Base Erosion (GloBE) rules, as set out in a Blueprint of October 2020, comply with the EU fundamental freedoms. This compatibility is tested in two distinct scenarios. In the first scenario, the assumption is taken that the GloBE-rules will be implemented directly by the Members States and in the second scenario, the assumption is taken that the GloBE-rules will be implemented indirectly through an EU Directive. The analysis of the first scenario shows that the GloBE-rules collide with the freedom of establishment. For the GloBE-rules to be fully in line with this freedom, it is recommended that they include a substance-based carve-out such as the one foreseen in Article 7(2) of the Anti-Tax Avoidance Directive (ATAD). The analysis of the second scenario, which focuses on the EU principles of subsidiarity and proportionality, shows that, even though the GloBE-rules might collide with the freedom of establishment, they could still be successfully implemented given the broad discretion that the Court of Justice of the European Union leaves to the Union legislature. Nonetheless, also here recommendations are made to reduce disproportionate frictions. | ||
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
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| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 | 4 |
_951249 _aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS |
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| 650 | 4 |
_948124 _aPRINCIPIO DE SUBSIDIARIEDAD |
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| 650 | 4 |
_954031 _aPRINCIPIO DE PROPORCIONALIDAD |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 700 | 1 |
_969159 _aMassant, Mélanie |
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| 773 | 0 |
_9165343 _oOP 2141-B/2021/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 3, June 2021, p. 86-98 _s |
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| 942 | _cART | ||