Publications

Almost fifteen years after publication of the Conseil des Impôts (Tax Council) report "Fiscalité et environnement" (Taxation and the Environment –2005), its successor, the Conseil des Prélèvements Obligatoires (CPO – Council of Mandatory Contributions) decided to return to the subject of environment...

In an economic environment where capital, companies and high-skilled individuals are mobile, multinational firms are looking for tax optimisation and there is fierce tax competition between countries to attract companies, deeper European integration and the combating of tax avoidance and optimisatio...