Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters
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Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters
This Editorial considers the current approach of keeping the unanimity rule for the making of tax legislation in Europe, while at the same time consistently exploring alternative pathways to circumvent it. It argues that this approach is a reflection of the trade-off between (perceived) national tax sovereignty on one hand, and tax efficiency and fairness on the other hand.
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