Regnskabsaflæggelse kombinereret med reguleringen af en minimumsbeskatning i den Europæiske Union: Et kritisk syn på Pillar II

Ebbesen, Kenny Fogh

4. semester

Revision (cand.merc.aud.), Kandidat

2024

2024-01-03

60 pages

This thesis focuses on the challenges arising from the implementation of a minimum taxation directive based on the OECD Inclusive Framework on BEPS. The implementation of a tax regulation allows the use of accounting information as a tax base on multinational groups within the scope of the directive. A dogmatic legal approach interprets several fundamental considerations that require necessary measures to minimize the identified BEPS risks, including GAAP shopping, lobbying, materiality principles in connection with accounting declaration and competencies for tax regulation given to the standard-setting organizations. The thesis does not seek to setup hypotheses or provide concrete solutions to improve the implementation, as the purpose of the thesis solely is to assess whether there is a proportionality between the intention of the minimum taxation directive and the effects of the implementation. The thesis concludes that aggressive tax planning through GAAP shopping and the allowance of deductions remain possible due to the current scope of the directive. In addition, the competences to standard setters does not contribute positively to increasing transparency and jeopardizes the auditor's role as independent. Finally, it is considered whether tax planning can be caught under the anti-avoidance tax directives general anti-avoidance rule.

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