Pillar Two and Tax Justice Movement: 10 Criticisms of the Global Minimum Tax
Pillar Two and Tax Justice Movement: 10 Criticisms of the Global Minimum Tax

Summary/Abstract: In recent years, the Tax Justice movement has played an increasingly important role in the area of international taxation, including the OECD's project on Pillar Two. Groups such as the Tax Justice Network (TJN) have been highly critical of the global minimum tax. Why is this? This article identifies ten (technical and policy) criticisms of Pillar Two from a Tax Justice perspective. The article also discusses the concept of Tax Justice. the anatomy of the Tax Justice movement in relation to Pillar Two, the intersection with human rights law, and the relationship with the United Nations' work in this area.

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