Pillar II in Light of European Law

What this episode covers

In this episode Arne Schnitger and Christian Kaeser have a lively discussion with Georg Kofler about the relationship of the GloBE rules and EU law. Even with an exhaustive harmonisation of an EU Directive of GloBE rules these rules have to be tested against EU primary law. This episode covers different questions such as indirect discrimination due to e.g. the threshold of EUR 750 million group revenue and its justification. Furthermore, Georg, Christian and Arne explore how the GloBE rules interact with existing Double Tax Treaties. As Georg Kofler summarises "We are living in interesting but uncertain times".

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