A Criticism of “Tax Sovereignty” Arguments against Pillar Two and Global Anti-Base Erosion

This article critiques “tax sovereignty” objections to Pillar Two’s Global Anti-Base Erosion (GloBE) rules. It argues that they (i) conflate sovereignty in public international law with fiscal autonomy, (ii) compare an idealized present to a realistic post-GloBE future and (iii) overstate the legal implications of coordinated minimum-tax measures.