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Aggressive tax optimization
of non-cooperative multinationals
synthesis
company offering
a digital service
3
5
entity based in a tax haven
international
authorities
licence
1
international negociations
intangible assets: :
- brand
- pantents
- code
- know-how
...
- employees
- activity
- services
- entrepreneurial risk
...
few / no taxes paid in France
paid services
french
government
digital service
company based
outside france
bill
subsidiary in France
(not a 'permanent establishment')
2
4
content analysis and
personalization
GTA s
ad!
cookies
ad!
101110100111
010100111010
101100011100
1101010110...
platform / API
observations
1
2
3
4
5
multinationals with aggressive fiscal optimization
obsolete notion
difficult to quantify real value
data supplied by the users are an input to the
production line
international decision is essential but will take
at least 10 years
Data Access
data flow
service provided
cash flows
infographic designed with the help of Nicolas Colin
third-party
services