Reference : Is There a Need for a Directive on Pillar Two? A Few Normative Comments.
Scientific journals : Article
Critical notes/edition
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
http://hdl.handle.net/10993/51157
Is There a Need for a Directive on Pillar Two? A Few Normative Comments.
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
Jul-2022
Intertax, International Tax Review
Aspen Publishers
50
6/7
527-530
Yes
International
0165-2826
[en] Pillar 2 ; Minimum taxation ; Tax harmonisation ; principle of autonomy ; principle of primacy ; European sovereignty
[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 ; General public
http://hdl.handle.net/10993/51157
also: http://hdl.handle.net/10993/52242

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