Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals - Nomos eLibrary

ZEuS Zeitschrift für Europarechtliche Studien / Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals

ZEuS Zeitschrift für Europarechtliche Studien / Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals

Contents
- Chapter Expand | CollapseAuthorsPage
- 419–420 Titelei/Inhaltsverzeichnis 419–420
- 421–518 Symposium: The Protection against Foreign Subsidies Distorting the Internal Market 421–518
  - 421–422 Introduction Marc Bungenberg, Christoph Herrmann, Till Müller-Ibold Marc Bungenberg, Christoph Herrmann, Till Müller-Ibold 421–422
  - 423–430 The Regulation on Foreign Subsidies Distorting the Internal Market – Outline of the Provisional Agreement Simone Ritzek-Seidl Simone Ritzek-Seidl 423–430
  - 431–442 The Draft Foreign Subsidies Regulation – Relationship with other Union Instruments – Some Thoughts on Multilevel Enforcement and Duplication of Efforts Till Müller-Ibold Till Müller-Ibold 431–442
  - 443–452 Between State Aid, Trade and Antitrust: The Mixed Procedural Heritage of the Foreign Subsidies Regulation and the Overarching Principle of Non- Discrimination François-Charles Laprévote, Wanjie Lin François-Charles Laprévote, Wanjie Lin 443–452
  - 453–466 Substantive and Procedural Parallels and Overlaps Between Art. 107, 108 TFEU and the (Draft) Regulation Sarah Blazek, Jochen Christoph Hegener Sarah Blazek, Jochen Christoph Hegener 453–466
  - 467–476 Ex Officio Third Country Subsidies’ Review – Similarities with and Differences to State Aid Procedures Wolfgang Weiß Wolfgang Weiß 467–476
  - 477–486 A Tool to Investigate M&A Transactions with Regard to Foreign Financial Contributions Tabea Bauermeister Tabea Bauermeister 477–486
  - 487–494 Foreign Subsidies Regulation and EU International Procurement – Necessity, Changes and Challenges Caspar Ebrecht Caspar Ebrecht 487–494
  - 495–504 The Procedural Framework of the Proposal for a Regulation on Foreign Subsidies Viewed from a Common Commercial Policy Perspective Patricia Trapp Patricia Trapp 495–504
  - 505–518 The FDI Screening Mechanisms and the Draft EU Foreign Subsidy Regulation – Potential Conflicts of Interests and in Application Carolina Dackö, Charlotta Brodin, Alice Arlebo Carolina Dackö, Charlotta Brodin, Alice Arlebo 505–518
- 519–558 Struggling for Europe’s Soul: The Council of Europe and the European Convention on Human Rights Counter Russia’s Aggression against Ukraine Thomas Giegerich Thomas Giegerich 519–558
- 559–606 Grenzen der Europäischen Integration – Die Weiterentwicklung der verfassungsgerichtlichen Kontrollvorbehalte durch die Entscheidungen Recht auf Vergessen I und II, PSPP und Europäisches Patentgericht Daniel Nees Daniel Nees 559–606
- 607–650 Die europäische Gesetzgebungskompetenz in Fragen religionsbezogener Einstellungsvoraussetzungen – der Fall Egenberger Simon Röß Simon Röß 607–650
- 651–686 Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals Shaun Fu Shaun Fu 651–686
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ZEuS Zeitschrift für Europarechtliche Studien , page 651 - 686

Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals

Autoren

Shaun Fu

DOI
- doi.org/10.5771/1435-439X-2022-3-651
- ISSN: 1435-439X
- ISSN online: 2942-3589
Abstract

The challenge of adapting the customary international corporate tax system to the digitalising economy persists as a transnational issue affecting multiple States globally. In resolving such a transnational issue in corporate taxation, it might have seemed an opportune moment for the European Union (EU) to apply its approach towards supranational governance or the Monnet method. Yet, despite the European Commission advancing three solutions, two Interim and one Comprehensive, to confront the corporate tax challenges of the digitalising economy, the Monet Method revealed its limits, with the proposals failing to attain unanimity among EU Member States. Simultaneously, such proposals have drawn severe academic and political criticism for their protectionism. Instead, with the parallel conclusion of a multilateral Two-Pillar Solution, the Commission has since withdrawn its unilateral proposals and pledged its support towards implementing the Two-Pillar Solution. The focus of this article shall thus be to ultimately draw a comparative analysis of the Two-Pillar Solution with the Commission’s proposals while exploring how the former has since made some improvements upon the latter in tackling the corporate tax challenges of the digitalising economy. Further opinions on the Two-Pillar Solution’s design flaws and appropriate alternative solutions will also be briefly provided within this article.
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