Article (Scientific journals)
Is There a Need for a Directive on Pillar Two? A Few Normative Comments.
Haslehner, Werner
2022In Intertax, International Tax Review, 50 (6/7), p. 527-530
Peer reviewed
 

Files


Full Text
TAXI2022057.pdf
Publisher postprint (73.29 kB)
Request a copy

All documents in ORBilu are protected by a user license.

Send to



Details



Keywords :
Pillar 2; Minimum taxation; Tax harmonisation; principle of autonomy; principle of primacy; European sovereignty
Abstract :
[en] Poland’s request to link the entry into force of the Pillar 2 Directive to an international agreement on Pillar 1 raises fundamental questions about the European constitutional structure. Beyond the mere legality of such a link, this contribution seeks to respond to some normative concerns related to the creation of such secondary legislation.
Precision for document type :
Critical notes/Edition
Disciplines :
European & international law
Tax law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
External co-authors :
no
Language :
English
Title :
Is There a Need for a Directive on Pillar Two? A Few Normative Comments.
Publication date :
July 2022
Journal title :
Intertax, International Tax Review
ISSN :
0165-2826
Publisher :
Aspen Publishers
Volume :
50
Issue :
6/7
Pages :
527-530
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Available on ORBilu :
since 02 June 2022

Statistics


Number of views
146 (17 by Unilu)
Number of downloads
3 (1 by Unilu)

Scopus citations®
 
0
Scopus citations®
without self-citations
0
WoS citations
 
2

Bibliography


Similar publications



Contact ORBilu