In this episode, we discuss the Pillar Two Side-by-Side System, the competitive advantages it creates for US-parented MNEs, its interaction with Article 32 of the EU Pillar Two Directive and its potential breach of EU law, the strategic position that developing countries may adopt, and the potential implications of the stocktake.
In the highly unlikely scenario that you somehow missed it, Professor Parada’s latest insightful article on the SbS Package and the Irony of Global Tax Cooperation can be accessed here: https://legalblogs.wolterskluwer.com/international-tax-law-blog/the-sbs-package-and-the-irony-of-global-tax-cooperation/
