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3. WHAT CRITERIA SHOULD COMMENTATORS USE TO JUDGE ANY OUTCOME?
Listening to the debate over the last 6 months I sometimes get the impression that the only criteria to evaluate the outcome is whether there is a global consensus: consensus at any price!
A global consensus is desirable but the EU must also reflect now on what criteria it should use to judge the substance of any agreement.
Here are five suggestions:
1. Do we have a “real” consensus with all the major players not just signing onto the outcome but with a strong commitment to sign on to the resultant treaty and implement it in a consistent, predicable and fair manner? And do all countries have the capacity to do this? Will the pressure to get a global consensus lead to outcomes which paper over disagreements?
2. What are the generally accepted tax principles that underlie the agreement, particularly under Pillar 1? This is important since it can guide the courts when they have to resolve cross border disputes and also agreement on principles makes it easier to apply or even adapt the rules as new forms of business models emerge.