Reference : Is There A Need for A Directive on Pillar 2? A Few Normative Comments
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
Is There A Need for A Directive on Pillar 2? A Few Normative Comments
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
Intertax, International Tax Review
Aspen Publishers
[en] Pillar 2 Directive ; Principle of Autonomy ; European Sovereignty ; international tax reform ; EU external relations ; treaty override
[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.
Researchers ; Professionals ; Students

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