Dividend taxation is one of the areas of direct taxation in which the European Court's fundamental freedom scrutiny has had the most significant impact on Member States' tax systems. Two key judgements are routinely identified as the landmark decisions that led to this development and that were...

This paper studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment. The discussion focuses on the perspective of countries that seek to attract foreign direct...