The need to reform the international tax rules applying to multinationals in order to better take into account the digitization of the economy is no longer debated.
There is a general consensus, states, NGOs, public opinion, scandalized at the little tax paid by these giants, but also business communities, which recognize that the existing rules are no longer suitable.
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The G20 mandated the OECD, the international organization which has acquired a quasi-legislative role in the field.
A project is on the table, discussed within the “Inclusive Framework”, bringing together 135 States, including 67 developing countries.
They met Wednesday and Thursday by videoconference.
The opportunity for Angel Gurria, Secretary General of the OECD, who bowed out in June after fifteen years in office, to insist on
"the urgency to find a multilateral solution",
even more significant in the face of the pandemic which reinforces imbalances.
The danger, in case of failure, is to generate a multiplication
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