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Cécile Brokelind. Photo.

Cécile Brokelind

Professor

Cécile Brokelind. Photo.

An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint

Author

  • Cécile Brokelind

Summary, in English

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.

Department/s

  • Department of Business Law

Publishing year

2021-05-03

Language

English

Pages

212-219

Publication/Series

Bulletin for International Taxation

Volume

75

Issue

5

Document type

Journal article

Publisher

IBFD

Topic

  • Law (excluding Law and Society)

Keywords

  • EU tax law fundamental freedoms state aid prohibition, minimum taxation, digital taxation, anti-abuse practices

Status

Published

ISBN/ISSN/Other

  • ISSN: 2352-9202