ATTENTION/WARNING - NE PAS DÉPOSER ICI/DO NOT SUBMIT HERE

Ceci est la version de TEST de DIAL.mem. Veuillez ne pas soumettre votre mémoire sur ce site mais bien à l'URL suivante: 'https://thesis.dial.uclouvain.be'.
This is the TEST version of DIAL.mem. Please use the following URL to submit your master thesis: 'https://thesis.dial.uclouvain.be'.
 

Taxing Multinationals: a critical assessment of the OECD two Pillar solution

Bourcy, Dominique
(2022)

Files

Bourcy_28641500_2022.pdf
  • UCLouvain restricted access
  • Adobe PDF
  • 2.43 MB

Details

Supervisors
Hindriks, Jean
Faculty
Faculté des sciences économiques, sociales, politiques et de communication
Degree label
Master [120] en sciences économiques, orientation générale, à finalité spécialisée
Abstract
The thesis aims to evaluate the new reform of the international corporate tax system from an economic and legal perspective. The first part of the work is a description of the digital economy and the overall cross-border corporate tax system. Then, the second part assesses the first reform and second undertaken by the OECD/G20 inclusive framework. Many concerns are addressed, including the legal framework, the definition of the tax rate and tax base as well as enforcement incentives and capabilities.