Accommodation at Any Cost - Why the Measures to Save the Global Minimum Tax Might Prove Unconstitutional van der Vlugt, Sam Author aut Text xx# 2026 Verfassungsblog 2026-01-21 eng
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 The OECD opened 2026 with a new deal on the “way forward on [the] global minimum tax package”. The new ‘side-by-side arrangement’ legalises this exceptional position for US companies. The EU has implemented the initial global minimum tax through a Directive, and Member States have implemented the rules domestically. I believe that the amendments to that legislation through the side-by-side deal highlight democratic deficiencies by delegating the formulation of tax norms to international forums. CC BY-SA 4.0 van der Vlugt, Sam Global Minimum Tax Multilateralism oecd Principle of Legality tax law 342 https://verfassungsblog.de/eu-global-minimum-tax-legality/ Verfassungsblog 2366-7044 Max Steinbeis Verfassungsblog gGmbH 10.59704/f6facd47d6d4b0d2 260121 10.59704/f6facd47d6d4b0d2 Converted from MARCXML to MODS version 3.7 using MARC21slim2MODS3-7.xsl (Revision 1.140 20200717)