An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint

This article considers some of the issues presented during a Swedish International Fiscal Association (IFA) branch seminar held in December 2020 arising from the implementation by the EU Member States of the contemplated OECD Pillar One and Pillar Two rules based on the Blueprint of October 2020. Additionally, the article addresses comments issued by the Biden administration on possible progress on the Pillars.