Pillar II in Light of European Law

In this episode Arne Schnitger and Christian Kaeser have a lively
discussion with Georg Kofler about the relationship of the GloBE
rules and EU law. Even with an exhaustive harmonisation of an EU
Directive of GloBE rules these rules have to be tested against EU
primary law. This episode covers different questions such as
indirect discrimination due to e.g. the threshold of EUR 750
million group revenue and its justification. Furthermore, Georg,
Christian and Arne explore how the GloBE rules interact with
existing Double Tax Treaties. As Georg Kofler summarises "We are
living in interesting but uncertain times".