[CANCELLED] Amphi for all - GAFA: taxpayers like the others?

21 January 2022 18:00 - 21 January 2022 19:00

The conference "GAFA: taxpayers like the others?", presented by Polina KOURALEVA-CAZALS, University Professor at the Antoine Favre Law Research Centre, Faculty of Law ofUniversité Savoie Mont Blanc, will take place on Friday 21 January 2022 at 6 pm at the Pôle culturel de la Visitation in Thonon-les-bains.

It will also be held :

  • Thursday 2 June 2022 at 6pm in Annecy 
  • Tuesday 7 June 2022 at 6pm in Chambéry 

The conferences will be held subject to the health conditions linked to the Coronovirus (COVID-19) epidemic and in compliance with the safety regulations in force at the event venue. 


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
The huge profits of these giants and their low effective tax rate have given rise to an image of superpowers, whose power is said to be equal to that of states. However, the economic power of corporations remains
However, the economic power of companies is always 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 there are important economic issues behind GAFA that create tensions between some countries and make it difficult to articulate national solutions. Could the ongoing negotiation of a common solution by 137 states provide a solution?