This Saar Blueprint examines whether Article 32 of the Global Minimum Tax Directive provides sufficient democratic legitimacy for decisions taken within the OECD/G20 Inclusive Framework. Focusing on institutional participation, transparency, citizen involvement and judicial review, it assesses the Directive’s dynamic link to international agreements. The analysis suggests that the Inclusive Framework’s decision-making process falls short of European democratic standards and that Article 32 can accommodate only limited subsequent changes.
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Article 32 of the Global Minimum Tax Directive as a Dynamic Reference – Challenges in relation to the European Principle of Democracy
This Saar Blueprint examines whether Article 32 of the Global Minimum Tax Directive provides sufficient democratic legitimacy for decisions taken within the OECD/G20 Inclusive Framework. Focusing on institutional participation, transparency, citizen involvement and judicial review, it assesses the Directive’s dynamic link to international agreements. The analysis suggests that the Inclusive Framework’s decision-making process falls short of European democratic standards and that Article 32 can accommodate only limited subsequent changes.
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