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An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint

Brokelind, Cécile LU (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:
author
organization
publishing date
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}},
}