On 26 September 2017, French President Emmanuel Macron delivered a speech at the Sorbonne University in Paris on the need for rebuilding a sovereign, united, and democratic Europe, including in relation to taxation. Main proposals put forward include:
- A European carbon tax on imports;
- A new tax system for the taxation of digital companies (France supports an equalization tax); and
- Convergence of EU tax models, including a defined "corridor" for corporation tax rates (minimum/maximum).
Cli…