The Pillar Two Directive aims to roll out Pillar Two at the EU level by requiring Member States to implement these rules. It can be questioned whether the Pillar Two Directive was founded on the correct legal basis. Besides this, if the directive is valid, it raises interpretational questions. The EU Pillar Two Directive is based on the Organization for Economic Co-operation and Development (OECD) Pillar Two rules, and the OECD Commentary to them is still being supplemented. Since directives are usually static documents, the question arises whether such supplementary OECD guidance can be taken into account for applying and interpreting the Pillar Two Directive or the resulting national implementing legislation.
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