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.