Economics serving society

(October 13) EU Tax Observatory - Effective Minimum Tax Implementation in the EU : What alternatives to unanimity

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The EU Tax Observatory* is pleased to invite you to a webinar co-organised with the Brussels Office of the Austrian Federal Chamber of Labour and the Brussels Office of the Austrian Trade Union Federation, which will be entitled: “Effective Minimum Tax Implementation in the EU: What alternatives to unanimity”. The event will take place online on October 13, 2021, from 16:00 to 17:00 and will be held in English.

Effective Minimum Tax Implementation in the EU: What alternatives to unanimity

  • Date: Wednesday, October 13th, 2021 ; 16:00 - 17:00
  • Registration: The event will be held online.
    To attend the webinar, please register via this link.

About this event

On 1 July 2021 more than 130 countries agreed on common rules for a global minimum tax of „at least 15%“. To implement the minimum tax in the EU, the European Commission already announced its plan to propose a directive based on the unanimity principle. This strategy could prove to be dangerous, as four EU countries didn’t sign the international agreement. The need to get them on board gives them the opportunity to water down the effectiveness of the minimum tax, e.g. via an extended substance-based carve out that would decrease revenues and open new channels of tax competition. For a successful implementation it is therefore necessary to explore alternatives to unanimity.



Panel Discussion

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* The EU Tax Observatory was created in 2021 at the Paris School of Economics, thanks to funding from the European Union. Under the direction of Gabriel Zucman, the EU Tax Observatory is hosted at PSE and aims to conduct and disseminate innovative and high quality scientific research on EU taxation, as well as to stimulate exchanges between the scientific community, civil society and policy makers.

To know everything about the European Tax Observatory
Online, on Twitter @taxobservatory and Linkedin @EU Tax Observatory.