TY - CEPII
A1 - Alessandro Ferrari
A1 - Sébastien Laffite
A1 - Mathieu Parenti
A1 - Farid Toubal
TI - Taxer les multinationales à l’ère du retour de l’unilatéralisme
IS - 458
T3 - La lettre du CEPII
KW - Multinational Companies
KW - Tax Avoidance
KW - International Taxation of Profits
KW - Multilateralism
N2 - 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
ER -