The Global Minimum Tax | Selected Issues on Pillar Two

S. VIIPreface

The postgraduate LL.M. program in International Tax Law at WU (Vienna University of Economics and Business) has an excellent reputation not only because of its outstanding curriculum and excellent faculty but also because of its competitive nature and exceptional students. It has become a tradition that each year’s master theses are written on a general timely topic, and the results are published in a book. The fantastic thing about this concept is that the students work as a team to create an academic book in the field of international tax law.

This year’s volume of the renowned “Series on International Tax Law” is dedicated to the general topic of “Pillar Two” and for a good reason: hardly any other topic has been discussed as intensively in recent times as the OECD’s global minimum tax. Following the momentum of the OECD’s BEPS Project, the OECD is attempting to establish a new global tax system based on two pillars, and the second pillar is the subject of this book. However, given the novelty of the topic, only limited academic literature is at hand - and there is a dire need for further inquiry on the foundations and technical aspects of this new system. For this reason,...