The GloBE Side-by-Side System and Its Legal Implementation in the EU

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1. 1The Side-by-Side Arrangement under EU Law: A Constitutional Catch-222026
2. 2Global Anti-Base Erosion Model Rules (Pillar 2), Side-by-Side: Inclusive Framework on BEPS (OECD)2026
3. 3The “Split-Status” Era: Luxembourg’s Anti-Hybrid Rules and Pillar Two in Light of the OECD’s Side-by-Side Package – Part 22026
4. 4Abuse in GloBE: Legal and Policy Challenges2026
5. 5Will Pillar Two Prosper Despite the US Side-by-Side Arrangement?2026