Global tax deal
: as regras GloBE, evasão fiscal e o impacto na União Europeia

  • Inês Braga Costa Reigoto (Student)

Student thesis: Master's Thesis


Almost everything in international taxation, concerns, needs and adaptations in the internal legislation of the States and in the taxation world in general, are constantly changing. With this theme I will address all the work of the OECD from the beginning to the present and the implications of implementing the Pillar 2 objectives. The OECD formed a group, the G20, which developed Pillar 1 and Pillar 2, full of goals to stop tax evasion. However, before moving forward, it is important to briefly present the history behind the G20 and the whole context. Later, I will talk about the connections between the respective pillars, focusing mainly on Pillar 2. Digital Taxation will be the main topic that I will address, as well as its implications. The implementation of the solutions indicated in the inclusive framework of Pillar 2 are full of technical mechanisms that will be analyzed, such as IIR, UTPR, SOR and STTR. Next, I will describe the legislation and mechanisms that will need to be amended, reformed or created from scratch, with regard to the tax machine at the European level. In conclusion, I will make some reflections and speculations about the weaknesses that could not be overcome with the Global Tax Deal. And I will appreciate the same from a political point of view, focusing on constitutional issues and also on the procedures that States will need to use to be able to implement the measures of the Global Tax Deal in practice, which will bring many benefits but also some disadvantages.
Date of Award19 May 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJoão Sérgio Ribeiro (Supervisor)


  • Global tax deal
  • Pilar 2
  • GloBE rules
  • Effective minimum tax rate
  • Multinational enterprises
  • Tax evasion
  • Proposal for a European Union directive


  • Mestrado em Direito

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