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

Bourcy, Dominique
(2022)

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Bourcy_28641500_2022.pdf
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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.

Citations

  • APA

Bourcy, D. (2022). Taxing Multinationals: a critical assessment of the OECD two Pillar solution. https://dial-mem.test.bib.ucl.ac.be/handle/2078.2/29924