A Wrench in the GLOBE's Diabolical Machinery
Tax Notes International, Vol. 107
6 Pages Posted: 4 Oct 2022 Last revised: 13 Dec 2022
Date Written: September 19, 2022
In this article, Mason explains how the OECD's proposed Pillar 2 global minimum tax rules induce cooperation by states, and how the proposal to enact those rules via a directive in the European Union undermines that inducement to cooperate.
Keywords: BEPS, Globe, Pillar 2, OECD, European Union, Directive, fiscal fail-safe
Suggested Citation: Suggested Citation
Mason, Ruth, A Wrench in the GLOBE's Diabolical Machinery (September 19, 2022). Tax Notes International, Vol. 107, Virginia Law and Economics Research Paper No. 2022-22, Available at SSRN: https://ssrn.com/abstract=4236393
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