Le 14 octobre dernier, les ministres des Finances du G20 ont annoncé avoir échoué à négocier sur la taxation des activités des grandes entreprises du numérique, sur la base des travaux réalisés par l’OCDE. Annoncée comme solution à la problématique de numérisation croissante de l’économie, la mise en place d’une taxe numérique multilatérale applicable aux...
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