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Magdalena Schwarz - The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

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Magdalena Schwarz

The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

Series: Steuerwissenschaftliche Schriften

Volume 81 2022

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6. Permanent establishments under Pillar Two S. 195-208

„… Permanent establishments under Pillar Two729Information thus far provided on the role of permanent …” „… GloBE rules apply. For the exact definition, see OECD, Pillar Two Blueprint 2020, the box on p. 24.731 …” „… under Pillar Two196over the subject-to-tax rule. This has also to be codified in the terminology of the …”

1. Introduction S. 21-40

„… IntroductionThe birth of Pillar Two or how we came to be where we arePillar Two may, if faithfully …” „… its Model Convention in 1963. Pillar Two marks the interim peak of the recent, ever accelerating …” „… , Action 1 – 2015 Final Report, pp. 11 ff.1.1. The birth of Pillar Two or how we came to be where we are23 …”

8. Conclusion S. 248-262

„… , though, constitutes the major weakness of Pillar Two. It is extremely complex due to its two-step …” „… BEPS.Recommendations to improve Pillar TwoGiven the conclusion in the previous section that a qualified success has …” „… contribute to an even greater success of Pillar Two.The subject-to-tax rule should apply as an ex-post …”

Bibliography S. 279-297

„… Profit Shifting Project, Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach …” „… , Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the …” „… Shifting Project, Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the …”

3. The GloBE rules: scope of application, the calculation of the effective tax rate and the enigma about the minimum tax rate S. 57-143

„… risks can potentially be avoided. Moreover, given that Pillar One and Pillar Two are intended to …” „… Pillar Two, the same threshold could apply as under the country-by-country reporting (CbCR).129 In …” „… relation to Pillar Two, the application of the same threshold as under the CbCR was initially only referred …”

2. The subject-to-tax rule S. 41-56

„… . 101 f. and p. 28, para. 106.72 OECD, Programme of Work 2019, p. 32, para. 77.73 OECD, Pillar Two …” „… to cause any changes to the existing articles of the OECD MC, see OECD, Pillar Two Blueprint 2020, p …” „… should also be used with regard to the switch-over rule; see OECD, Pillar Two Blueprint 2020, pp. 172 f …”

4. The income inclusion rule S. 144-176

„… Pillar Two.However, as expected, the calculations indicate that a higher minimum tax rate under the …” „… 4.4.1.524 OECD, Pillar Two Blueprint 2020, p. 103, para. 373.525 Ibid., p. 112, para. 412 lit. b.526 In …” „… the ownership-chain.528 OECD, Pillar Two Blueprint 2020, p. 112, para. 410. With regard to the term …”

5. The undertaxed payments rule S. 177-194

„… to Constituent Entities resident in the residence 5.5.1.655 OECD, Pillar Two Blueprint 2020, p. 124 …” „… , Pillar Two Blueprint 2020, p. 125, para. 460 and Example 6.3.1A in the Annex of the Blueprint. Apart from …” „… group to Low Tax Constituent Entity Z”665659 OECD, Pillar Two Blueprint 2020, pp. 125 f., paras. 463 ff …”

7. The effectiveness of the GloBE instruments in achieving uniform global minimum taxation S. 209-247

„… consistent with the outcomes provided for under Pillar Two, including in light of model rules and guidance …” „… yet to be agreed upon.783 For the success of Pillar Two, this common approach is decisive. Assuming …” „… Although tax competition will still be possible under Pillar Two, e.g. due to not providing for fixed but …”

Titelei/Inhaltsverzeichnis S. 1-20

„… of the Report on Pillar Two Blueprint published by the OECD in October 2020. Case law and literature …” „… of Pillar Two or how we came to be where we are1.1. 21Pillar Two: overview and definitions1.2. 29 …” „… undertaxed payments rule5.4. 189Permanent establishments under Pillar Two6. 195Information thus far provided …”

German summary S. 263-270

„… . Report on Pillar Two Blueprint („Blueprint“) im Oktober 2020.950 Dieses Dokument stellt 944 OECD, Action …” „… GloBE Instrumente siehe OECD, Pillar Two Blueprint 2020, S. 14 ff., Rz. 8 ff.950 OECD, Pillar Two …” „… OECD, Statement 01.07.2021, S. 3.960 OECD, Pillar Two Blueprint 2020, S. 177, Rz. 703.961 Edward D …”

doi.org/10.5771/9783748936527

Finn Arnesen, Halvard Haukeland Fredriksen, Hans Petter Graver, Ola Mestad, Christoph Vedder - Agreement on the European Economic Area

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Finn Arnesen (ed.), Halvard Haukeland Fredriksen (ed.), Hans Petter Graver (ed.), Ola Mestad (ed.), Christoph Vedder (ed.)

Agreement on the European Economic Area

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2018

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Dora Sif Tynes Article 109 [The two-pillar surveillance system] S. 852-860

„… Article 109 [The two-pillar surveillance system] 1. The fulfilment of the obligations under this …” „… Art. 109 provides the framework for the two-pillar system of surveillance, the cornerstone for uniform …” „… Union (previously the Court of First Instance) recognized the two-pillar institutional set up of the EEA …”

Ronny Gjendemsjø Article 56 [Distribution of competences between the ESA and the Commission] S. 558-563

„… the relatively clear provisions in Art. 56 dividing the competence between the two pillars. This is …” „… two pillars, and the EFTA pillar competition authorities not being full members of the European …” „… where trade between two or more EU Member States is affected. This means that if an agreement affects …”

Dora Sif Tynes Article 108 [The ESA and the EFTA Court: Establishment and competences] S. 840-852

„… solution was therefore the creation of a surveillance mechanism based entirely on the so-called two-pillar …” „… with decision-making powers vis-á-vis economic operators sparked a new challenge for the two-pillar …” „… SCA has both led to solutions which do not follow the two-pillar system to a tee and consequently …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 3 [Responsibilities] S. 1085-1089

„… Decision incorporating an EU legal act into the EEA Agreement if the two-pillar issues therein are covered …” „… points, the contact details of 1 Protocol 1 EEA does not resolve all two-pillar issues that may arise …” „… allow for safeguard measures or derogations opposed by the Commission. Under the two-pillar structure of …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 12 [Withdrawal from the Agreement on a Standing Committee] S. 1100-1101

„… which either withdraws from the EEA Agreement (No. 1) or switches side to the EU-pillar (No. 2) will no …” „… EFTA-pillar. With the current composition of an EFTA pillar with only three members, any further reduction …” „… the EFTA-pillar.1 The political sustainability of such an arrangement may well be questioned, but it …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 11 [Amendments of the Agreement on a Standing Committee] S. 1099-1100

„… arrangements then agreed by Iceland and Norway suggest that an EFTA-pillar of only two may be feasible from a …” „… Brussels once a year in connection with the autumn EEA Council which provides an opportunity for the two …” „… in Art. 3 EEA).1 Protocol 2 implements Protocol 18 EEA into the EFTA pillar.2 The Annex to the …”

Halvard Haukeland Fredriksen Article 105 [Homogeneous interpretation of EU and EEA law] S. 825-835

„… the ECJ. The solution found was to extend the existing two-pillar structure of the EEA to also include …” „… . 44. 8 The ECJ approved this two-pillar model in Opinion 1/92 of 10.4.1992. An intriguing alternative …” „… Joint Committee within two months after a difference in the case-law of the two Courts has been brought …”

Halvard Haukeland Fredriksen Article 111 [Dispute resolution in the EEA Joint Committee] S. 865-883

„… court altogether. Instead, the existing two-pillar structure of the EEA was extended to also include the …” „… though it follows from the two-pillar structure of the EEA that the judgment is not legally binding on …” „… two-party arbitration concept, even though there may be more than one party on either side.70 There shall be …”

Christoph Vedder The EEA in the Union’s Legal Order S. 101-124

„… the EU, the EEA Agreement is implemented by these institutions. Hence, the EEA displays a two-pillar …” „… EFTA countries and adopt decisions by agreement between the two pillars. However, while, according to …” „… because the contracting parties must adhere to either of the two pillars, i.e. must be part of the EU or …”

Christian Franklin Article 2 [Principle of loyalty] S. 978-980

„… stands, Art. 1 litra b more than anything illustrates that the connotations the term two-pillar structure …” „… which mirror the wording of two of the specific duties imposed under Art. 3 EEA.1 As we shall see, many …” „… under Part III of the SCA as “watchdog” under the EFTA pillar of the EEA Agreement. Presumably, more …”

Introduction S. 1-13

„… , Austria, Finland and Sweden, acceded to the EC/EU in 1995, whereas Norway remained in the EF- TA-pillar of …” „… and Norway left in the EFTA pillar of the EEA, it was important that the Swiss ‘No’ did not prevent …” „… function well with only the three smallest of them left in the EFTA pillar. Since 1995, all changes in the …”

Finn Arnesen, Halvard Haukeland Fredriksen Contracting Parties S. 973-975

„… two pillar structure of the EEA.2 This is straightforward in cases the obligations put on the EFTA …” „… law obligations within the EU-pillar of the EEA. However, the absence of the EU from the list of …” „… ) and so is the link to the procedural rules governing the ECJ’s jurisdiction in the EU-pillar.3 As a …”

Titelei/Inhaltsverzeichnis

„… and agencies. To achieve this, the EEA had to be designed as a two-pillar system with an EFTA-pillar …” „… two-pillar structure of the EEA Agreement, this development is problematic as it also implies exemptions from …” „… the two-pillar structure of the EEA Agreement and the national Constitutions of the EFTA States, has …”

Finn Arnesen, Halvard Haukeland Fredriksen Article 2 [Definitions] S. 176-180

„… two EEA pillars’, 32 CMLR (1995) pp. 131-156, on pp. 150-151. 10 Agreement on the participation of the …” „… , neither in the cooperation between the two pillars nor in the EEA Joint Committee. Due to Art. 207 TFEU …” „… 176 Arnesen/Fredriksen 1 While the acts referred to in the Annexes originate in the EU-pillar, the …”

Thomas Chr. Poulsen Article 51 [Accession to the SCA] S. 1076-1077

„… Norway suggest that an EFTA-pillar of only two may be feasible from a legal perspective, at least as far …” „… Norway, necessary amendments were made to the SCA.1 With the current composition of an EFTA-pillar with …” „… with only Norway and Liechtenstein left in the EFTA-pillar.2 The political sustainability of such an …”

Per Andreas Bjørgan Article 25 [Responsibilities of the ESA in the field of the competition rules] S. 1012-1018

„… two-pillar structure of the EEA.2 After years of stalemate between the EU and the EFTA States, a solution has …” „… Authority. In that regard the new system deviates significantly from the normal two-pillar structure of the …” „… version of de-centralised application of the EEA Competition rules in the EF- TA-pillar. Such national …”

Finn Arnesen, Halvard Haukeland Fredriksen The Contracting Parties S. 145-150

„… the EU cannot automatically entail withdrawal from the EEA, the two-pillar structure of the EEA …” „… necessary, see also Tichy and Dedichen, ‘Securing a smooth shift between the two EEA pillars’, 32 CMLR (1995 …” „… would complicate life in the EFTA pillar without adding much bargaining power. The Norwegian government …”

Thomas Chr. Poulsen Article 50 [Withdrawal from the SCA] S. 1075-1076

„… Iceland and Norway suggest that an EFTA-pillar of only two may be feasible from a legal perspective, at …” „… EFTA-pillar with only three members, any further reduction will naturally be challenging. Still, faced with …” „… even with only Norway and Liechtenstein left in the EFTA-pillar.2 The political sustainability of such …”

Finn Arnesen, Halvard Haukeland Fredriksen Preamble S. 975-977

„… that the institutional structure of the EFTA-pillar is strong enough to defend the independence of the …” „… : The Preamble to the SCA consists of seven recitals. However, it is essentially only two of them – the …” „… The references to homogeneity and cross-pillar cooperation are of course completely unproblematic, but …”

Dora Sif Tynes Article 95 [The EEA Joint Parliamentary Committee] S. 789-791

„… Treaties nor to the national parliaments in the EFTA States. Taking into consideration the two-pillar …” „… manner the establishment of the EU Parliament in the EU Pillar. However, the EEA Joint Parliamentary …” „… Lichtenstein has two. Art. 3 of the Protocol provides that the committee shall elect a President and a …”

Index S. 1125-1141

„… – rights III 30 20 Adaptations II 93 5, 102 10 – two-pillar issues II 102 26 – underlying reasons II …” „… pillar system II 108 2, 17, 109 1, 11 ff., 19 ff. Two-pillar system II 109 8 UK I EU 4, 8, 26, 56 …” „… Safety Directive II 47 29 Twelve-months notice II 127 21 Two pillar challenges II 108 16 Two pillar …”

Per Christiansen Article 34 [Advisory opinion] S. 1032-1040

„… favourable terms than to widowers. More than two years passed without Norway adopting the legislation …” „… adopted within two months from the reasoned opinion. In the proceedings before the Court, Norway claimed …” „… procedures.5 The SCA seeks to fulfil functions in the EFTA pillar comparable to those found in the EU pillar …”

Halvard Haukeland Fredriksen EEA law in and beyond the text of the Main Part of the EEA Agreement S. 124-145

„… . Thirdly, the distinctive two-pillar structure of the EEA Agreement further complicates any attempt to …” „… pillar have adopted further rules on their own, some of which are also of relevance to individuals and …” „… (essentially the EFTA pillar equivalent to Art. 340(2) TFEU). The link between the liability of ESA and of the …”

Per Andreas Bjørgan Article 4 [Establishment of the EFTA Surveillance Authority] S. 984-987

„… force behind all new legal acts, guidelines etc. The two-pillar structure necessitates both rules on the …” „… dynamic EEA Agreement is applied in a homogenous manner.5 A particular challenge to the two-pillar …” „… case represented many potential challenges to the two-pillar structure, both in terms of risk of …”

Finn Arnesen, Halvard Haukeland Fredriksen Article 1 [Object and purpose] S. 171-176

„… choice between these two approaches is unlikely to be decisive as the case law of the EFTA Court shows …” „… interpretation of the EEA rules as such throughout the EEA, i.e. in both the EU pillar and the EFTA pillar of the …” „… as such in both the EU pillar and the EFTA pillar of the EEA ought not to be confused with the …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 13 [Accession to the Agreement on a Standing Committee] S. 1101

„… linked these two agreements are: It is impossible for an EFTA State (or any other third country for that …” „… matter) to accede to the EEA Agreement without at the same time becoming a full member of the EFTA-pillar …” „… is the only one in use. English is the working language of the Standing Committee and the EFTA-pillar …”

Finn Arnesen Article 129 [Languages, ratification, entry into force] S. 968-973

„… two pillar structure of the EEA.2 This is straightforward in cases the obligations put on the EFTA …” „… to implement the regulations in domestic law in a language that is not the national language. The two …” „… law obligations within the EU-pillar of the EEA. However, the absence of the EU from the list of …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 14 [Authentic languages, ratification, deposit and entry into force] S. 1101-1103

„… linked these two agreements are: It is impossible for an EFTA State (or any other third country for that …” „… matter) to accede to the EEA Agreement without at the same time becoming a full member of the EFTA-pillar …” „… is the only one in use. English is the working language of the Standing Committee and the EFTA-pillar …”

Pål Wennerås Article 3 [Relevance of ECJ case law] S. 980-984

„… Annexes I and II to the present Agreement. I. Introduction Art. 3 SCA constitutes one of the two pillars …” „… Commission under the EEA Agreement, cross-pillar cooperation under the SCA would only seem to work one way …” „… to EU Commission guidelines in these fields). The lack of mutual cross-pillar cooperative duties …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 5 [Subcommittees and working groups] S. 1090-1095

„… SCA In order to extend the two-pillar structure of the EEA to include also the comitology procedures …” „… the incorporation of an act or two every few years. Both of these groups meet regularly, about 2-3 …” „… as under the SCA. Several such committees have been set up to establish the EFTA-pillar parallel to …”

Ólafur Jóhannes Einarsson Article 30 [Recognition of diplomas, certificates] S. 391-400

„… an important adaptation was put in place to respect, to the extent possible, the two pillar set-up of …” „… , taking into account the recommendation issued by ESA. The two pillar structure is thus safeguarded to the …” „… was done by a decision, which posed no particular problems for the EFTA pillar, as ESA could simply …”

Dora Sif Tynes Article 110 [Enforceability of decisions of the ESA and the Commission and of judgments of the EFTA Court and the EU Courts] Einarsson/FredriksenEnforceability of decisions and judgements S. 860-865

„… if necessary. VII. Dispute settlement It should be inherent in two-pillar system of surveillance …” „… EEA Agreement. In accordance with the two-pillar structure of the EEA, the EU side will presumably …” „… disagreement arise between the two, either of the bodies may refer the matter to the EEA Joint Committee, which …”

Marthe Kristine Fjeld Dystland, Fredrik Bøckman Finstad, Ida Sørebø Article 102 [Amendments of Annexes, incooperation of EEA-relevant EU legislation] S. 803-819

„… due to the two-pillar structure of the EEA Agreement. When EU acts, for instance, confer to the EU …” „… , the Schengen Agreement establishes a system of dynamic homogeneity, but without the two-pillar …” „… scope of the Agreement was closely related to the internal market pillar and an act’s EEA relevance was …”

Dora Sif Tynes Article 96 [The EEA Consultative Committee] S. 791-792

„… Treaties nor to the national parliaments in the EFTA States. Taking into consideration the two-pillar …” „… in the EFTA pillar, the EFTA Consultative Committee predates the EEA Agreement. The members of the …” „… parties to the EEA Agreement.2 However, two of the Swiss members of the EFTA Consultative Committee are …”

Per Andreas Bjørgan Article 25 a [Responsibilities in the field of financial supervision] S. 1018-1019

„… two-pillar structure of the EEA.2 After years of stalemate between the EU and the EFTA States, a solution has …” „… Authority. In that regard the new system deviates significantly from the normal two-pillar structure of the …”

Finn Arnesen, Halvard Haukeland Fredriksen Article 1 [Definitions] S. 977-978

„… the term two-pillar structure gives when used in the description of the EEA may be somewhat misleading …” „… Agreement. While the acts referred to in the Annexes originate in the EU-pillar, the Protocols are tailor …” „… positive action and abstention of which mirror the wording of two of the specific duties imposed under Art …”

Per Andreas Bjørgan Article 8 [Independence of the members] S. 993-995

„… been fulfilled.2 Two of the three members shall be nationals of the EFTA States.3 Article 8 …” „… comments regarding a scenario with only two remaining EEA EFTA States, see comments by Poulsen to Art. 50 …” „… and the Commission’s decision making practice have never been triggered. Moreover, the two …”

Christian Franklin Article 3 [Principle of loyalty] S. 180-196

„… the proposed conclusions without much further ado. Cross-pillar cooperation Under the two-pillar …” „… cooperation There are two potential horizontal dimensions to bear in mind under Art. 3. The first concerns the …” „… of the EEA Agreement therefore impose specific so-called “cross-pillar” cooperative duties on ESA and …”

Thomas Chr. Poulsen Article 46 [Contractual and non-contractual liability of the ESA] S. 1066-1074

„… pursuant to Art. 109 EEA (para. 111). Thus, the EFTA Court held that, just as in the EU pillar, the EEA …” „… instituted within two months of the publication of the measure, or of its notification to the plaintiff, or …” „… the EFTA pillar of the EEA. The EEA Agreement does not contain an express provision on State liability …”

Ólafur Jóhannes Einarsson Article 31 [Freedom of establishment] S. 400-420

„… EEA pillars. The result in Gunnarsson has been described as a “significant cleavage” between the two …” „… at least two-thirds of the shares of the undertaking. There- 1. 21 Barnard, The Substantive Law of …” „… discriminatory. Given that Norwegian public entities had to own at least two-thirds of the undertaking it seems …”

Christian Jordal, Gjermund Mathisen Article 64 [Dispute resolution] S. 609-612

„… by the end of this two-week period, the competent authority of the affected Contracting Party may …” „… solution by the end of the two-week period, consultations shall be held in the EEA Joint Committee. ESA is …” „… Joint Committee has three months from the end of the two-week period. If unsuccessful in resolving the …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 2 [Consultations] S. 1082-1085

„… operators in line with the two-pillar system of the EEA. The EU ESAs will have a non-binding role vis-à-vis …” „… constitutionally difficult for two of the EFTA States (Norway and Iceland) to accept the incorporation of these …” „… increasingly impatient with its colleagues in the EFTA pillar even entering into discussions with the EU about …”

Halvard Haukeland Fredriksen Article 107 [Preliminary rulings from the ECJ] S. 837-840

„… Court, the ECJ or the GC. The cooperation between the EFTA Court and the two EU Courts appears …” „… is under a legal obligation to accept and deal with preliminary references from the EFTA-pillar if an …” „… consequences in the EFTA pillar of the EEA of an answer from the ECJ which either invalidates or upholds the EU …”

Finn Arnesen, Halvard Haukeland Fredriksen Preamble S. 150-171

„… from the EEA, the two-pillar structure of the EEA Agreement leaves no room for a Contracting Party that …” „… the EEA would be untenable also from the perspective of the UK. Whether the EFTA pillar of a …” „… market, the question of Scotland’s possibility of becoming a member of the EFTA pillar of the EEA might …”

Christian Jordal, Gjermund Mathisen Article 62 [Review of State aid through the ESA and the Commission] S. 598-605

„… homogeneity in the two surveillance authorities’ surveillance in the field of state aid (Art. 62(2)). Based on …” „… Procedural Regulation is implemented in the EFTA pillar of the EEA through Part II of Protocol 3 SCA. Art. 1 …” „… Procedural Regulation through Reg. (EU) No 372/2014, remain inapplicable in the EFTA pillar. Other parts of …”

Christophe Hillion Article 127 [Withdrawal from the EEA Agreement] S. 953-961

„… , one may consider that the EU side may exercise the right to withdraw from the EEA in essentially two …” „… Parties that are not included in one of the two groups. Moreover, as indicated above, Art. 126 EEA …” „… pillar of the EEA, including the Agreement of the EFTA States on the establishment of a 7 Pt 13 of the …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 10 [Protocols and Annexes as integral part of the Agreement] S. 1099

„… Brussels once a year in connection with the autumn EEA Council which provides an opportunity for the two …” „… in Art. 3 EEA).1 Protocol 2 implements Protocol 18 EEA into the EFTA pillar.2 The Annex to the …”

Marthe Kristine Fjeld Dystland, Fredrik Bøckman Finstad, Ida Sørebø Article 104 [Binding effect of EEA Joint Committee decisions] S. 824-825

„… within two months after a difference in the case-law of the two Courts has been brought before it, has …” „… EEA law as such in both pillars of the EEA,1 whereas the participation of ECJ judges in the EEA Court …” „… not resolved a dispute after two consecutive meetings. The relevant part of the text of the Draft …”

Peter-Christian Müller-Graff Article 34 [Right of establishment for companies] S. 434-450

„… are certainly differences between the two cases; in Holship international law is pleaded to evade …” „… context of provisions of the EEA Agreement.1 In the EU-pillar of the EEA the provisions of the EEA …” „… considered to be eligible for direct effect and primacy within the EU. In the EFTA-pillar, the effect of Art …”

Halvard Haukeland Fredriksen, Jóhanna Jónsdóttir Article 9 [EEA Joint Parliamentary Committee, EFTA Consultative Committee] S. 1098-1099

„… connection with the autumn EEA Council which provides an opportunity for the two advisory bodies to discuss …” „… 2 implements Protocol 18 EEA into the EFTA pillar.2 The Annex to the Agreement list the situations …”

Jóhanna Jónsdóttir Article 86 [Role of the EEA Joint Committee] S. 772-773

„… relation to the delegation of competence in the EU pillar, fines to be imposed by an EU institution or body …” „… one or two of the EFTA State participate in an EU activity.4 Part VII therefore applies under certain …”

Per Christiansen Article 35 [Jurisdiction to review penalties imposed by the ESA] S. 1040-1041

„… such penalties. This is in line with the situation within the EU pillar of the EEA.1 Following the …” „… the former. The proceedings provided for in this Article shall be instituted within two months of the …”

Ólafur Jóhannes Einarsson Article 36 [Freedom to provide services] S. 450-470

„… undertaken, such as granting the EFTA States voting rights. A fully fledged two pillar set-up, with …” „… ESA has dealt with the principle established in Pedicel in two infringement cases. The former …” „… . Notable EFTA Court Cases Gaming machines and Ladbrokes Gaming was the topic of two highly contentious …”

Pål Wennerås Article 6 [Homogeneity] S. 209-248

„… EFTA Court and the ECJ The EEA Agreement is characterized by its two-pillar structure.92 The EFTA Court …” „… these two Treaties, shall, in their implementation and application, be interpreted in conformity with …” „… idea was to extend the single market to the EFTA States.1 This objective rested on two essential …”

Per Andreas Bjørgan Article 6 [Right to information from the EFTA States and from undertakings] S. 990-992

„… of undertakings was at the time of entry into force of the SCA an EFTA pillar novelty. The Commission …” „… respond to the Authority's requests for information in two cases concerning food safety and veterinary …” „… third paragraph of Article 9 at least two of the three members shall be nationals of the EFTA States …”

Margrét Einarsdóttir, Ragnhildur Helgadóttir Iceland and the EEA S. 13-35

„… internationally … It is one of the main pillars of the economic life of the Icelandic nation …’ 1 This chapter …” „… Market Authority (2008) and the European System of Financial Supervision (2012).11 In at least two of …” „… proceedures of EEA matters, the process should take two weeks, but it seems, in practise, to take a much …”

Dora Sif Tynes Article 93 [Composition of the EEA Joint Committee, decision‑making] S. 784-786

„… instance, Iceland and Norway have different constitutional challenges when it comes to two-pillar issues …”

Håvard Ormberg Article 122 [Secrecy obligations] S. 927-929

„… between two or more EFTA States, until at least equivalent rights have been assured under the EEA …” „… Zwartveld procedure in cross-pillar situations remains somewhat doubtful; see the comments by Franklin on …”

Ronny Gjendemsjø Article 57 [Merger control] S. 563-566

„… pillar effect.7 In addition to the arguments raised above, Art. 56 was drafted and adopted at a time when …” „… control in EEA law is found in Art. 57. Art. 57 is divided into two paragraphs. The first one expresses …” „… Commission. By deciding when one of these two bodies have the competence it determines whether national …”

Per Andreas Bjørgan Article 5 [Responsibilities and means] S. 987-990

„… activities in the two pillars should also be addressed in such discussions The second paragraph of Art. 5 …” „… adopting the types of decisions that follow from provisions of the two agreements. Art. 5(2)(b) states that …” „… binding obligation for the two surveillance bodies to cooperate closely. This provision serves merely as a …”

Dora Sif Tynes Article 94 [The EEA Joint Committee: presidency, meetings, sub-committees and working groups] Functioning of the EEA Joint Committee S. 786-789

„… the Agreement and thus reflect in some manner the establishment of the EU Parliament in the EU Pillar …” „… have five members each, whereas Lichtenstein has two. Art. 3 of the Protocol provides that the …”

Halvard Haukeland Fredriksen Article 106 [Exchange of information concerning relevant judgements] S. 835-837

„… this, or perhaps as a result of the rapid diminishing of the EFTA-pillar in 1992-1994, the system …” „… cooperation between the EFTA Court and the two EU Courts appears well-established and it may safely be assumed …”

Ronny Gjendemsjø Article 55 [Supervision] S. 555-558

„… two provisions is that the EEA provision does not contain a competence to adopt block exemption …” „… Arts. 53 and 54. None of these legal instruments have any cross-pillar effects between the EFTA States …”

Tron Løkken Sundet Article 68 [Labour law] S. 664-677

„… Nordic model may explain why the UK may be sceptical about becoming part of the EFTA pillar, and likewise …” „… why Norway may be sceptical about having UK as part of the EFTA pillar.14 Labour rights are part of …” „… The EFTA States may appoint two persons to participate as observers in the meetings of the Committee …”

Per Christiansen Article 36 [Action for annulment] S. 1041-1046

„… decision is not published, the two-month time limit is calculated from the day following receipt of …” „… instituted within two months of the publication of the measure, or of its notification to the plaintiff, or …” „… , having regard to procedural homogeneity and equal access to justice in both EEA pillars,22 that the Court …”

Henrik Bull Article 24 [Energy] S. 356-361

„… traditional two-pillar model of administering the EEA, which does not really take account of the many new EU …” „… be roughly divided into two groups: Rules concerning stockpiling of crude oil and petroleum products …”

Thomas Chr. Poulsen Article 42 [Protocols and Annexes as integral part of the SCA] S. 1051-1056

„… by ESA. The investigation is then split into two phases: preliminary examination under Art. 1(3) of …” „… development of EEA law should preferably take place in the EU pillar. Protocol 4 sets out detailed rules on …” „… Annexes as integral part of the SCA Poulsen 1055 8 9 10 11 12 There are two Annexes to the SCA. Annex I …”

Marthe Kristine Fjeld Dystland, Fredrik Bøckman Finstad, Ida Sørebø Article 103 [Requirements for binding Joint Committee decisions] S. 819-824

„… pillars, and the political tug-of-war between the EU and the EFTA States in such a situation of conflict …” „… was delayed by Liechtenstein for two years, see Fredriksen and Franklin ‘Of pragmatism and principles …”

Halvard Haukeland Fredriksen Article 112 [Safeguard measures] S. 883-888

„… two counter-declarations by the European Community attached to the Austrian and Swiss declarations …” „… member of the EFTA pillar of the EEA (on p. 950). 21 Baur, ‘Suspension of Parts of the EEA Agreement’, in …”

Berte-Elen R. Konow Article 72 [Provisions on consumer protection] S. 691-713

„… and procedural rules in decision making. The general, two-instance system of the Consumer Council and …” „… Committee. The two most important EU legal acts in this category, at least from the perspective of the …” „… enacted by the EU legislator.34 There is a link between the two: When dispute resolution is carried out …”

Benedikt Pirker Switzerland and the EEA S. 80-101

„… how to ensure a uniform interpretation of two parallel legal instruments without a common judicial …” „… for decision and administration.20 After two years of negotiations in 1990 and 1991 and a few …” „… Convention.28 Furthermore, Switzerland was granted observer status in the EFTA pillar of the EEA and can thus …”

Ernst Nordtveit, Sigrid Eskeland Schütz Article 73 [Object and purpose of EEA environmental law] S. 715-721

„… developments in EU law, however, there are two important differences between Art. 73(2) and what is now Art …” „… exceptions that will lead to a lower level of protection in the EFTA pillar than in the EU. This is a rather …”

Fredrik Bøckman Finstad Norway and the EEA S. 59-80

„… States. The institutional solution consisted of setting up a two-pillar structure consisting of EFTA …” „… institutions on the one side vaguely mirroring the EC institutions on the other, and bridging the two pillars …” „… recently filed two new cases to the EFTA Court for advisory opinions.42 As of 2017, the Supreme Court and …”

Christophe Hillion Article 118 [Extension of the EEA Agreement to new fields] S. 904-912

„… . Arguably, one could imagine that, in the same way, the EEA be extended to new policy areas for one or two …” „… the EFTA pillar, akin to those that have arisen within the EU in areas covered by differentiation.25 …”

Simen Hammersvik Article 65(1) [Public procurement] S. 612-641

„… following two conditions: first, that the undertaking is effectively controlled by the State or another …” „… Appendix 2 to Annex XVI. Dir. 2014/25/EU also contains two specific third country provisions, Arts 85 and …” „… pillar that correspond to those of the European Commission within the EU pillar. ESA’s functions and …”

Convention establishing the European Free Trade Association EFTA Convention S. 1103-1125

„… – rights III 30 20 Adaptations II 93 5, 102 10 – two-pillar issues II 102 26 – underlying reasons II …” „… provision, including its Annexes, within two years after the entry into force of the Agreement amending the …” „… agreements to which they are parties. 3. The Member States agree to review the present provision within two …”

Karin Fløistad Article 28 [Free movement of workers] S. 369-385

„… can be derived from EEA law. The Court noted that a gap between the two EEA pillars had emerged since …” „… 7 However, over the last two decades, the concept of Union Citizenship has undergone significant …” „… . His spouse, a Dutch national, resided with him there for two months without pursuing economic activity …”

Ronny Gjendemsjø Article 53 [Agreements, decisions and concerted practices] S. 526-546

„… purpose of the prohibition is to prevent that two or more undertakings cooperate instead of competing. Art …” „… two parties, the form in which it is manifested being unimportant so long as it constitutes the …” „… different in the two definitions, they both show that an agreement consists of a joint intention or a 1. 2 …”

Marthe Kristine Fjeld Dystland, Ida Sørebø Article 7 [Binding effect and implementation of EU legal acts] S. 248-270

„… Art. 216(1) TFEU is included. However, the statements on Art. 7 in these two cases might merely be …” „… to be achieved in the EFTA pillar through national procedures in the EFTA States.64 The compromise …” „… EU acts. In the EU, there are consequently two types of direct effect: the direct effect given to …”

doi.org/10.5771/9783845275796

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Jens-Hinrich Binder, Christos V. Gortsos

The European Banking Union

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2015

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The two main pillars of the European Banking Union: the legal framework in a ‘nutshell’ S. 17-68

„… The two main pillars of the European Banking Union: the legal framework in a ‘nutshell’1 I. The …” „… : http://www.bankingsupervision.europa.eu/ press/pr/date/2014/html/sr141104.en.html. The two main pillars of the European Banking Union …” „… , 30.11.2013, pp. 1-6. The two main pillars of the European Banking Union: the legal framework in a ‘nutshell …”

Titelei/Inhaltsverzeichnis

„… ...........................................................................IV. 15 The two main pillars of the European Banking Union: the legal framework in a ‘nutshell …” „… Resolution Fund). These two Regulations have been supplemented with an Intergovernmental Agreement V (on …” „… introduce this new framework and the underlying legal instruments in a systematic and transparent form. Two …”

The European Banking Union – Rationale and Key Policy Issues S. 1-16

„… individual banks via the European Stability Mechanism (ESM). The functional link between the two regimes was …” „… , however, and the two Regulations (No 1024/2013 and 1022/2013) were not formally adopted until 22 and 15 …” „… supervisory powers over the credit sector has been stressed as an important objective.48 There are two aspects …”

doi.org/10.5771/9783845265278

ZEuS Zeitschrift für Europarechtliche Studien

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ZEuS Zeitschrift für Europarechtliche Studien

Browse Volumes: ZEuS Zeitschrift für Europarechtliche Studien

ZEuS Volume 25 (2022) Issue 3 ISSN Online: 2942-3589

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Shaun Fu Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals S. 651-686

„… Tax Challenges of a Digitalizing Europe – A ComparativeAnalysis of the Multilateral Two-Pillar …” „… elementsa) 665Analysisb) 666The Multilateral Two-Pillar SolutionC. 669Pillar One – New Profit Reallocation …” „… the Two-Pillar SolutionD. 673ConclusionE. 679AbstractThe challenge of adapting the customary …”

Caspar Ebrecht Foreign Subsidies Regulation and EU International Procurement – Necessity, Changes and Challenges S. 487-494

„… “procurement pillar” is embedded, and illustrates the mainfeatures of the ex ante notification obligation that …” „… conditions between competing tenderers.Therefore, Chapter 4, the “procurement pillar” of the FSR, deals …” „… worthwhile to take a closer look at the international context inwhich the public procurement pillar of the …”

Titelei/Inhaltsverzeichnis S. 419-420

„… Multilateral Two-Pillar Solution with the European Commission’s Proposals25. Jahrgang 2022 Seiten …” „… Challenges of a Digitalizing Europe – A Comparative Analysis of theMultilateral Two-Pillar Solution with the …”

doi.org/10.5771/1435-439X-2022-3

Niklas Woitok - Das objektive Nettoprinzip im internationalen Steuerwettbewerb

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Niklas Woitok

Das objektive Nettoprinzip im internationalen Steuerwettbewerb

Series: Recht der Steuern und der öffentlichen Finanzordnung / Tax Law and public finance

Volume 24 2022

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Kapitel 5 – Ausblick: § 4j EStG als Modell umfassender Abzugsverbote und Ideenspeicher steuerlichen Grundrechtsschutzes in der EU S. 837-855

„… Ansätze kombiniert („Two-Pillar Approach“).4203 Im Oktober 2020 veröffentlichte die Organisation zwei als …” „… , Tax Challenges Policy Note, S. 1; dass., Two-Pillar Approach, S. 4 f. Instruktiv zur …” „… die Marktstaaten übertragen werden, siehe OECD, Two-Pillar Solution, S. 5.4206 OECD, Two-Pillar …”

Verzeichnis abgekürzt zitierter Vorschriften S. 33-36

„… Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) 2021 …” „… , https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.pdf (geprüft am 30.4.2022)Gruppenfreistellungs-VO: Verordnung (EU) Nr. 651/2014 der Kommission v …”

Literaturverzeichnis S. 877-982

„… , 2. Aufl.).Benecke, Andreas/Rieck, Jan, Pillar Two: Zwischen Oktober 2020-Blaupause und Oktober 2021 …” „… Finanzwissenschaft, 9. Aufl., München 2017 (zit. Blankart, Öffentliche Finanzen).—, Taxes and Choice – Two Views on …” „… . SGI, IStR 2010, 139–142.—, Fiscal Cohesion in the Taxation of Cross-Border Dividends (Part Two …”

doi.org/10.5771/9783748932994

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