This summer, CY Assistant Professor and THEMA member Sébastien Laffitte published two articles examining contemporary challenges in international taxation policy.

The first article, published in French in Revue Esprit with his co-author Samuel Delpeuch, advocates for a unified European Union approach to international taxation. The piece argues that coordinated EU tax policy is essential to counterbalance unilateral taxation measures from other major economies, particularly the United States.

The second publication, released as a CEPII Policy Brief, explores taxation strategies for multinational corporations in an era of unstable multilateralism. The research focuses specifically on the strategic considerations facing the European Commission regarding the application of the 15% Global Minimum Tax to U.S. multinational companies after Donald Trump threats of retaliation. Drawing on a quantitative model developed in a companion academic paper, he and his co-authors simulate the potential impacts of various policy scenarios to inform decision-making.

Both publications contribute to ongoing debates about how European institutions can most effectively navigate the complex landscape of international tax coordination while protecting their fiscal sovereignty.