Pillar 2-direktivet fra et transfer pricing perspektiv

Josephine Vilsgaard

Studenteropgave: Kandidatafhandlinger


On December 22 2021, the European Commission published a Proposal for a council directive on ensuring a global minimum level of taxation for multinational groups in the Union. The draft directive is based on, and will implement in the EU, the global minimum tax rules published by the G20/OECD inclusive framework on BEPS. The OECD inclusive framework model rules are designed to ensure that large multinational groups pay corporate income taxes at a minimum level of 15% in every country in which they operate. This paper is a research of the transfer pricing aspects in regard to the EU Commissions draft directive. This paper finds that article 15 paragraph 4 of the draft directive emphasize the importance of the arm’s length principle. The application of the arm's length principle is therefore strengthen post the GloBE-rules and the pressure of following the arm’s length principle seems of even more importance than ante. The transfer pricing legal considerations that can be derived in the context of the introduction of the GloBE-rules have been examined and brought to light in this paper. Multinational corporations find themselves in a position where they must prepare for the compliance burden that follow the implementation of the GloBE-rules as well as ensuring their transfer pricing setup is in place and follow the arm’s length principle.

UddannelserCand.merc.jur Erhvervsøkonomi og Jura, (Kandidatuddannelse) Afsluttende afhandling
Antal sider75
VejlederePeter Koerver Schmidt