| Autor: |
De Broe, Luc, Debelva, Filip |
| Zdroj: |
Intertax; September 2022, Vol. 50 Issue: 12 p1-9, 9p |
| Abstrakt: |
This article discusses potential jurisdictional conflicts between the Pillar 2 rules and international customary law, taking into account potential frictions with tax treaty law and European Union law. In addition, the authors assess whether the Pillar 2 rules can be justified in the same way as controlled foreign company (CFC) rules, thereby referring to the principle of personality. Part three of the article evaluates how conflicts between the Pillar 2 rules and international law are to be resolved. The authors conclude by providing potential solutions to resolve jurisdictional conflicts. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
|
