An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint
(2021) In Bulletin for International Taxation 75(5). p.212-219- Abstract
- This article considers some of the issues presented during a Swedish International Fiscal Association(IFA) branch seminar held in December 2020 arising from the implementation by the EU Member Statesof the contemplated OECD Pillar One and Pillar Two rules based on the Blueprint of October 2020.Additionally, the article addresses comments issued by the Biden administration on possible progress onthe Pillars.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/02276d38-3c72-4b20-99ff-12b9275b75a7
- author
- Brokelind, Cécile LU
- organization
- publishing date
- 2021-05-03
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- EU tax law fundamental freedoms state aid prohibition, minimum taxation, digital taxation, anti-abuse practices
- in
- Bulletin for International Taxation
- volume
- 75
- issue
- 5
- pages
- 9 pages
- publisher
- IBFD
- external identifiers
-
- scopus:85113257624
- ISSN
- 2352-9202
- language
- English
- LU publication?
- yes
- id
- 02276d38-3c72-4b20-99ff-12b9275b75a7
- date added to LUP
- 2021-03-12 10:01:32
- date last changed
- 2022-04-27 00:43:22
@article{02276d38-3c72-4b20-99ff-12b9275b75a7, abstract = {{This article considers some of the issues presented during a Swedish International Fiscal Association(IFA) branch seminar held in December 2020 arising from the implementation by the EU Member Statesof the contemplated OECD Pillar One and Pillar Two rules based on the Blueprint of October 2020.Additionally, the article addresses comments issued by the Biden administration on possible progress onthe Pillars.}}, author = {{Brokelind, Cécile}}, issn = {{2352-9202}}, keywords = {{EU tax law fundamental freedoms state aid prohibition, minimum taxation, digital taxation, anti-abuse practices}}, language = {{eng}}, month = {{05}}, number = {{5}}, pages = {{212--219}}, publisher = {{IBFD}}, series = {{Bulletin for International Taxation}}, title = {{An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint}}, volume = {{75}}, year = {{2021}}, }