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.
| Original language | English |
|---|---|
| Pages (from-to) | 212-219 |
| Number of pages | 9 |
| Journal | Bulletin for International Taxation |
| Volume | 75 |
| Issue number | 5 |
| Publication status | Published - 2021 May 3 |
Subject classification (UKÄ)
- Law (excluding Law and Society)
Free keywords
- EU tax law fundamental freedoms state aid prohibition, minimum taxation, digital taxation, anti-abuse practices
