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The Compatibility of the UTPR with Fundamental Rights: A Critical Assessment

Robbe Basteleurs et al.

World Tax Journal2025https://doi.org/10.59403/2p8cwbkarticle
AJG 1ABDC B
Weight
0.37

What the paper says

This article explores the compatibility of the Undertaxed Profits Rule (UTPR), introduced under the OECD’s Pillar Two framework and transposed in the EU through the Minimum Tax Directive, with the Charter of Fundamental Rights of the European Union (CFR). The analysis focuses on Articles 15, 16, 17, 20 and 21 of the CFR, inspired by the recent referral made by the Belgian Constitutional Court to the European Court of Justice. The analysis concludes that the UTPR does not violate these fundamental rights.

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https://doi.org/https://doi.org/10.59403/2p8cwbk

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@article{robbe2025,
  title        = {{The Compatibility of the UTPR with Fundamental Rights: A Critical Assessment}},
  author       = {Robbe Basteleurs et al.},
  journal      = {World Tax Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2p8cwbk},
}

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The Compatibility of the UTPR with Fundamental Rights: A Critical Assessment

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.