The Tax Implications of Europe’s Transition to a Dual-Use Industrial Base: Transfer Pricing, International Taxation and The Pillar Two Challenge – Part I

This first article of a two-part contribution examines how Europe’s shift toward a dual-use industrial base – intended to strengthen both competitiveness and defence readiness – creates new pressure on the international tax framework. It highlights the implications for transfer pricing and cross-border supply chains and considers how the OECD/G20 Pillar Two minimum tax may interact with defence-driven industrial integration.