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From the Digital Levy to the Taxation of Multinationals: Joe Biden's Tax Revolution

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The Organisation for Economic Co-operation and Development (OECD) is conducting important negotiations this spring to reform international taxation.

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•  These reforms aim to:

          - allow the taxation of the most profitable companies, including digital ones, where they make their profits, and not in the tax havens where their headquarters are located (pillar 1);

          - establish a minimum tax rate for companies at the international level to put an end to tax evasion (pillar 2).

 

•  Indeed, on the first hand, economists now reject the idea that lower taxes are a factor of prosperity. On the other hand, public opinion and governments are demanding more tax justice for ethical reasons (social inequalities).

 

•  In the United States, the Biden administration has initiated an ambitious tax reform project, the Made in America Tax Plan. His recent proposals within the OECD framework also seem to be well received by European governments.  

 

This content is available in French : De la taxe numérique à l'imposition des multinationales : la révolution fiscale de Joe Biden

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979-10-373-0344-8

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Laurence NARDON

Laurence NARDON

Intitulé du poste

Research Fellow, Head of the Americas Program, Ifri

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Süleymaniye Mosque, Istanbul, Türkiye
Turkey/Middle East Program
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Ifri's Turkey/Middle East Program aims to provide expertise on the trends and developments in politics, societies and economies across the region.

The programme has the following objectives:

  • Proposing a new approach towards the MENA region through an analysis of local, regional, and international dynamics with the potential to guide and influence new policies.
  • Highlighting the role of foreign powers which have traditionally been present in the region and analyzing the new role taken on by emerging countries ;
  • Anticipating new directions and outlooks in each country.
  • Interpreting risks and potentials and putting forward new templates for analysis.

The programme has built a dense network of researchers and experts who provide expertise on the MENA region and working together on a range of crosscutting themes.

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Indonesia and the Palestinian Cause

Date de publication
25 July 2025
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During his inaugural presidential speech on October 20, 2024, Indonesia’s incumbent president, Prabowo Subianto, iterated certain principles central to the philosophical foundation of the Indonesian nation. He noted Indonesia’s longstanding foreign policy of non-alignment or “bebas dan aktif” (free and active) and its aversion to military pacts.

Daniel PETERSON
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Middle Power Lawfare : South Africa, International Justice, and the Gaza Crisis

Date de publication
21 July 2025
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The intensification of violence in Gaza following Hamas’s 7 October 2023 Al Aqsa Flood attack and Israel’s military response prompted a broader reassessment of global diplomacy. Longstanding geopolitical alignments were disrupted, and questions about humanitarian obligations, institutional accountability, and the limits of state conduct returned to the centre of international debate.

Gustavo DE CARVALHO
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Adıyaman, the “Ownerless City”: Story of a Political Emancipation

Date de publication
11 July 2025
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Over the past two years, the city of Adıyaman has made headlines for two major reasons: first, its devastation by the earthquake of February 6, 2023, which struck between Turkey and Syria, and second, its significant political shift following the municipal elections of March 31, 2024. 

Giulia FOURNIER
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The Evolving Role of Nuclear Rhetoric in Iran’s Strategic Calculus

Date de publication
03 July 2025
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How has the Iranian strategic discourse about nuclear weapons and deterrence evolved? 

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