000			01833cam a2200361 4500500
005			20250121121608.0
041			_afre
042			_adc
100	1	0	_aSaint-Amans, Pascal _eauthor
245	0	0	_aInnovating in the fight against tax planning: A Two-Pillar Solution to reform International Taxation
260			_c2022.
500			_a57
520			_aA landmark deal, adopted in October 2021 by 137 countries and jurisdictions of the OECD/G20 Inclusive Framework on BEPS (for Base Erosion and Profit Shifting), completes the fight against aggressive tax optimisation by multinational enterprises. Based on a two-pillar solution, one changing the allocation of taxing rights between states and the other introducing a minimum tax rate on corporate profits, this agreement is the result of several years of negotiations and developments towards better regulation of international taxation. This paper describes the origins of this work and the main objectives and elements of the agreement adopted in 2021, as governments and the OECD now turn to its implementation.
690			_aInclusive Framework
690			_aBEPS
690			_aPillar 1 and
690			_aInternational tax
690			_amultinational enterprises
690			_adigital
690			_aOECD
690			_areallocation
690			_aInclusive Framework
690			_aBEPS
690			_anew taxing right
690			_aPillar 1 and Pillar 2
690			_aInternational tax
690			_aminimum tax
690			_amultinational enterprises
690			_adigital
690			_aG20
786	0		_nRevue française d’administration publique | o 182 | 2 | 2022-10-12 | p. 505-512 | 0152-7401
856	4	1	_uhttps://shs.cairn.info/journal-revue-francaise-d-administration-publique-2022-2-page-505?lang=en&redirect-ssocas=7080
999			_c554646 _d554646