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Filip Debelva, Luc De Broe
Intertax
Volume 50, Issue 12 (2022) pp. 898 – 906
https://doi.org/10.54648/taxi2022098
Abstract
This article discusses potential jurisdictional conflicts between the Pillar 2 rules and international customary law, taking into account potential frictions with tax treaty law and European Union law. In addition, the authors assess whether the Pillar 2 rules can be justified in the same way as controlled foreign company (CFC) rules, thereby referring to the principle of personality. Part three of the article evaluates how conflicts between the Pillar 2 rules and international law are to be resolved. The authors conclude by providing potential solutions to resolve jurisdictional conflicts.
Keywords
Pillar 2, IIR, UTPR, international customary law, EU law, tax treaties, jurisdiction, nexus, VCLT
Extract
With the number of multi-facetted crises on the rise, with an international governance system deteriorating, how is the EU performing in putting its acts together to respond to these challenging times? In building up its foreign policy over the last two decades, the European Union has gone a long way from seeking ‘coherence’ between Members States to an ‘integrated approach to conflicts and crises’ embedded into the 2016 Global Strategy for the European Union’s Foreign and Security Policy. Whilst still at an infant stage, the ‘integrated approach’ has led to institutional changes within the European External Action Service (EEAS), in particular the creation of a dedicated Integrated Approach for Security and Peace Directorate. Its aims for a given crisis are promoting a comprehensive political and strategic plan shared by theEUand itsMember States, acting in a unified manner and leading to synchronized actions. To be successful, including in the Union’s neighbourhood, the integrated approach will need to be based on strong, clear and common EU foreign affairs objectives aiming at securing sustainable peace.