Alessandro Ferrari, Sébastien Laffite, Mathieu Parenti & Farid Toubal
"Taxer les multinationales à l’ère du retour de l’unilatéralisme"
La Lettre du CEPII N°458, August 2025, CEPII.
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
Multinational Companies ; Tax Avoidance ; International Taxation of Profits ; Multilateralism