On behalf of the French government, the Council of Economic Analysis (CAE) carried out an initial assessment of the various scenarios pertaining to multinational tax reform as discussed at the OECD. The note, prepared by economists Clemens Fuest, Mathieu Parenti and Farid Toubal, and published on Tuesday 19 November, calls for greater levels of ambition and simplicity.
The CAE has developed five scenarios in which it has assessed the impact of these reforms for six countries: France,...