The Global Minimum Tax (OECD Pillar Two) and EU Law: what's next?

This thesis explores the OECD's Pillar Two framework, which introduces a global minimum tax to address base erosion and profit shifting (BEPS) by multinational enterprises. It examines the framework's design, implementation challenges, and potential impact on international tax systems, fiscal sovereignty, and global economic equity. By analyzing the implications for both developed and developing countries, this study assesses whether the global minimum tax can achieve its goals of ensuring fair taxation and reducing tax competition. Key insights aim to inform policymakers and stakeholders about the transformative potential and limitations of this landmark international tax initiative.