title={Taxer les multinationales à l’ère du retour de l’unilatéralisme},
author={Alessandro Ferrari and Sébastien Laffite and Mathieu Parenti and Farid Toubal},
year=2025,
month=August,
journal={La lettre du CEPII},
number={458},
institution={CEPII},
abstract={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 },
url={https://www.cepii.fr/CEPII/fr/publications/lettre/abstract.asp?NoDoc=14700},
}