THE CHEKING PROCESS – The global reform plans to tax corporate profit margins exceeding 10%. However, the American giant is below this threshold, which Bruno Le Maire denounced, urging to find a solution to include it in the reform.
THE QUESTION. It could be a real revolution in global taxation. On June 5, the G7 countries announced that they had reached an agreement on the establishment of a global minimum tax on companies. The objective: to fight against tax evasion by large companies, in particular the Gafa. However, one of them could well escape one of the components of this vast reform as denounced by Bruno Le Maire. Four days after the announcement of the G7, the Minister of the Economy insisted on the need to do everything possible to ensure that Amazon is “in the field” of the future tax on multinationals. France “Go and fight for her to be there”, he said at the microphone of RMC.
Two components make up the reform proposed by the G7 and negotiated for four years by the OECD with more than 135 countries. The second (pillar 2) consists of the implementation of a worldwide corporate tax with a minimum rate of 15%. The first component (pillar 1) aims
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