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

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.