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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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Turkey and France - Allies or Rivals: Opportunities to be Seized

Date de publication
24 June 2025
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As international relations have become increasingly unpredictable, the quest is to find a semblance of normality. Alliances are shifting as interests are changing. The so-called order established after the Second World War is being shattered by those who have given so much to create it. Global relations are being transformed by countries that wish to follow the rules and others that want to circumvent or ignore them. In this uncertain environment, it is therefore all the more crucial to find stable allies.

Selim YENEL
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RAMSES 2025. Between Powers and Powerlessness

Date de publication
04 September 2024
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Never before have there been so many powers able to upset the international balance of power, and never before have the dominant powers seemed so powerless to counter the fragmentation of the world.

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Out of Thin Air but More than a Mirage: The Politics of Saudi Arabia's Nascent Music Industry

Date de publication
18 December 2024
Accroche

This study critically examines Saudi Arabia’s nascent music industry, which is promoted as a key element of Vision 2030, Crown Prince Mohammed bin Salman’s strategic framework to diversify the kingdom’s economy. It explores how state-led investments in music and entertainment intersect with authoritarian governance. The author neither dismisses these investments as conspicuous spending nor reproduces an alarmist narrative of impending cultural imperialism. The article takes a political sociology approach to understand how Saudi entertainment plans consolidate domestic power and reshape regional cultural landscapes.

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Hostage diplomacy of the Islamic Republic of Iran. The case of Europeans detained in Iran

Date de publication
13 December 2024
Accroche

The so-called hostage diplomacy of the Islamic Republic of Iran refers to a political and diplomatic strategy in which Tehran uses the detention of Western nationals, dual citizens, or Iranian citizens residing in Europe, Australia, or the United States as leverage in diplomatic negotiations. This practice aims to exert pressure to secure political, economic, or diplomatic concessions as part of Tehran’s asymmetric response strategy. Hostage diplomacy remains a controversial yet effective tool from the perspective of the Islamic Republic of Iran, given its context of economic sanctions and diplomatic isolation.

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