A Wrench in the GLOBE's Diabolical Machinery

Ruth Mason;

A Wrench in the GLOBE's Diabolical Machinery

Ruth Mason

PUBLISHER

Tax Notes International

DATE

2022-09-19

SSRN Website

UVA Law Faculty Affiliations

Ruth Mason

Abstract

In this article, Mason explains how the OECD's proposed Pillar 2 global minimum tax rules induce cooperation by states, and how the proposal to enact those rules via a directive in the European Union undermines that inducement to cooperate.

SSRN Website

Citation

Ruth Mason, A Wrench in the GLOBE’s Diabolical Machinery, 107 Tax Notes International 1391 (2022).

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A Wrench in the GLOBE's Diabolical Machinery

UVA Law Faculty Affiliations

Abstract

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