17. L’avenir de l’impôt sur les sociétés

Henri Sterdyniak ()

Regards croisés sur l'économie, 2019, vol. n° 24, issue 1, 239-248

Abstract: In developed countries, the corporate tax is declining, which reduces its ability to meet its objectives : ensuring that taxation is consistent as a complement to income tax, financing productive infrastructures, and guiding investments. At the national level, at the European level, and in a multilateral framework, various reforms have been planned to put an end to both tax competition between states and to tax optimization strategies by multinational firms.

Date: 2019
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