000			01972nab a2200265 c 4500
999			_c146226 _d146226
003			ES-MaIEF
005			20220823132429.0
007			ta
008			220823t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_913547 _aDourado, Ana Paula
245		0	_aIs there a need for a directive on Pillar Two? _c Ana Paula Dourado
500			_aResumen.
520			_aA legally binding link for a simultaneous implementation of Pillars One and Two in the European Union (EU), as requested by one Member State, has not been accepted by the French Presidency. The author contends that a legal link between the Directive on Pillar Two and international developments is not incompatible with European sovereignty. This is so, for several reasons: (1) the competence for implementing the minimum tax foreseen by Pillar Two is not exclusive to the EU; (2) the principle of primacy would not impede the EU harmonization on Pillar Two being made dependent upon the evolution of the international agreements on the topic; (3) taking into account the developments of Pillar Two and the contents of the proposal for a Directive, it is dubious that a Directive is necessary for fulfilling the requirements of the internal market; (4) the interaction among all the instruments, exceptions, deferrals, and options foreseen in the model rules, in the original Proposal and the concessions may lead to multiple regimes. The latter can be achieved by the national transposition of the model rules.
650		4	_aPRIMER PILAR (OCDE) _967756
650		4	_aSEGUNDO PILAR (OCDE) _967772
650		4	_aAPLICACION _927355
650		4	_aUNION EUROPEA _948644
650		4	_aSOBERANIA _948448
650		4	_aPRINCIPIO DE SUBSIDIARIEDAD _948124
650		4	_aAUTONOMIA TRIBUTARIA _932229
650		4	_aDERECHO COMUNITARIO EUROPEO _941975
773	0		_9167695 _oOP 2141/2022/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 6-7, June-July 2022, p. 521-526
942			_cART