Taxation and the digital economy: what is the status of the minimum global tax project?

Since 2017, the OECD aims to implement a large-scale tax project (OECD/G20) introducing a global tax for multinationals in the digital economy. The organization’s project distinguishes two pillars: • Pillar 1, profit distribution and structure: This pillar focuses on a redistribution of taxable profits in countries of consumption of goods…

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The Consumer in the Digital World

  With the emergence of « Web 2.0 », and more recently its direct evolution « Web 3.0 » or « semantic Web », it is clear that the consumer no longer holds the same place in the digital domain than the one he occupied during its creation. Initially the Web had a unilateral vocation: the…

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Consumers in the Digital World

With the emergence of « Web 2.0 », and more recently its direct evolution « Web 3.0 » or « semantic Web », it is clear that the consumer no longer holds the same place in the digital domain than the one he occupied during its creation. Initially the Web…

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