The conference "GAFA: taxpayers like any others?", presented by Polina KOURALEVA-CAZALS, University Professor at the Centre de Recherche en Droit Antoine Favre, Faculty of Law atUniversité Savoie Mont Blanc, will take place on Friday January 21, 2022 at 6pm at the Pôle culturel de la Visitation in Thonon-les-bains.
It will also be held :
- Thursday, June 2, 2022 at 6 p.m. in Annecy
- Tuesday, June 7, 2022 at 6 p.m. in Chambéry
Conferences will take place subject to health conditions linked to the Coronovirus epidemic (COVID-19) and in compliance with the safety instructions in force at the venue hosting the event.
ABOUT THE CONFERENCE
In recent years, there has been much criticism of the low taxation of the major players in the digital sector: Google, Amazon, Facebook, Apple. The colossal profits of these
giants and their low effective tax rate have given rise to an image of superpowers, whose power is said to equal that of states. Yet the economic power of corporations remains
subordinate to the political power of governments. For example, France, like many other states, has adopted a tax on digital services in 2019. The European Union
has also announced the introduction of the digital services levy, to be implemented by 2023. It is true, however, that major economic stakes behind GAFA are creating tensions between certain countries and making it tricky to articulate national solutions. Could the ongoing negotiation of a common solution by 137 states provide a solution?