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Adapter la fiscalité à une économie globale et digitalisée

Author

Listed:
  • Pascal Saint-Amans
  • Michel Taly

Abstract

A widespread globalization and the on-going digitalization of economic activities raise new challenges for fiscal administrations. These two simultaneous phenomena make it hard to localize profits in the international value chains and in digital activities. Michel Taly, a fiscal lawyer and former head of the French tax legislation, and Pascal Saint-Amans (OECD) discuss the very nature of these issues and their conceivable solutions. The traditional price transfer method faces the changes of companies' business activities. Hence, it should be adapted at an international level. What is at stake are both the amount of taxes raised by governments and taxpayers legal certainty. Classification JEL : D22, F69, H20, H25, H26.

Suggested Citation

  • Pascal Saint-Amans & Michel Taly, 2018. "Adapter la fiscalité à une économie globale et digitalisée," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 233-242.
    • Handle: RePEc:cai:refaef:ecofi_131_0233
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    More about this item

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • F69 - International Economics - - Economic Impacts of Globalization - - - Other
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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