Pillar 2 Developments: Views From the OECD, EU and More

The OECD Global Anti-Base Erosion Model Rules (pillar 2) have been or are being implemented in most countries in the world. During this webinar, the pillar 2 rules are critically discussed. A representative of the OECD discussed the ongoing work on how to facilitate a coordinated and consistent implementation and administration of the rules. The specific issues that arise within the European Union were also discussed, because the EU has laid down the OECD pillar 2 rules in EU legislation. Is the EU bound by the OECD Guidance? During the Webinar prof. De Wilde and prof. Szudoczky discussed their chapter of the book ‘Annotations on the OECD Global Anti-Base Erosion Model Rules’ a new Wolter Kluwer publication edited by Grilli and Weber.