Publié le 15/04/2021
The OECD/G20 Inclusive Framework negotiations on Base erosion and profit shifting (BEPS)

Laurence NARDON, Siméon RUST

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

•  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 [1]