Publié le 15/04/2021
Les négociations du Cadre inclusif OCDE / G20 sur l’érosion de la base d'imposition et le transfert de bénéfices dans le monde, mai 2019

Laurence NARDON, Siméon RUST

The 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, 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, 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: