The globalization of the economy and the absence of a common tax framework allows multinational enterprises to artificially locate their profits in low-tax jurisdictions, which reduces public revenues and fuels international tensions. Over the past fifteen years, a multilateral dynamic had taken shape, raising hopes for a global-scale regulation of multinational corporate taxation. The recent return to unilateral policies jeopardizes the construction of this new equilibrium.

 Data :  let458_EN.xlsx

 Keywords : Multinational Companies | Tax Avoidance | International Taxation of Profits | Multilateralism

 JEL : F23, F36, F38, H26, H87

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