21
Jun
2021
Debates
Videoconference
from 17:30 to 18:30
The Digital Levy and the OECD Tax Negotiations Videoconference
This Spring, the OECD is conducting important negotiations to reform international taxation. The first pillar of these negotiations focuses on the taxation of digital activities.
This issue is critical for the transatlantic relationship. Indeed, all digital giants are American. While the Biden administration has undertaken a major tax reform, it remains vigilant not to hinder the power of their national champions. The latest American proposal would allow the largest multinationals to be taxed regardless of their sector of activity, avoiding a sense of discrimination against the so-called GAFAMs (i.e. Google, Apple, Facebook, Amazon and Microsoft).
Meanwhile in Europe, the tax shortfall is pushing some states to actively engage in these negotiations, while others are wary of what they consider an attack on tax havens.
On a wider scale, fiscal justice is now in the spotlight, and the negotiations underway at the OECD are meant to adapt international tax rules to the economy of the 21st century.
This discussion aims to present the various issues at stake in these negotiations, and will offer American and European perspectives on the issue.
Speakers:
- Catherine Schultz, Vice President, Tax and Fiscal Policy, Business Roundtable
- Gaël Perraud, Deputy Director for European and International Affairs, French Ministry of the Economy and Finance
Moderation: Laurence Nardon, Head of Ifri's North America Program
This debate will be conducted in English without translation and is for members only
The zoom link will be sent the day before the event
Contact the organizers:
For more information about the debate, please contact Siméon Rust, Research Assistant for Ifri's North America Program : usa@ifri.org
Publications in relation with the event
15/04/2021
The OECD is conducting important negotiations this spring to reform international taxation.
Keywords
Fiscal Policy
Multinational firms
Organisation for Economic Co-operation and Development (OECD)
Tax evasion
Etats-Unis