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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The EU-US Privacy Shield: An Effective New Framework for Transatlantic Data Flows or A Weak Compromise Doomed to Fail?
An article by Pieter Gryffroy* I. INTRODUCTION On 2 February 2016, the European Commission announced[1] that it had reached an agreement with US authorities on
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