Study presented at COP25

Study 1%

For a Global Environmental Tax System: New Tools

« We can no longer ignore the difficulties of implementing carbon pricing as proposed by the international community for some years now. Faced with the environmental emergency, it is now time to develop
new tax solutions that are complementary to those currently proposed. The modernization of international taxation and new technologies allow new options for global environmental taxation that are important to explore.»

For a Global Environmental Tax System: New Tools

2019. For a Global Environmental Tax System: New Tools. Brigitte Alepin with the collaboration of Louise Otis and Lyne Latulippe. Presented at COP25. 15p.


Coordination and Cooperation: Tax Policy in the 21st Century

The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even cofounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field.

The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020.

At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of views and innovative approaches to the future direction of taxation.

Coordination and Cooperation: Tax Policy in the 21st Century

2021. Coordination and Cooperation: Tax Policy in the 21st Century. Dir. Alepin, B., Latulipps, L., Otis, L. Series on International Taxation : Wolters Kluwer. 230 p.


Winning the tax wars, 2016

Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces for the battle.

Stemming from a 2016 conference initiated by the Canadian nonprofit organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions.

Winning the Tax Wars

2016. Winning the tax wars : Tax Competition and Cooperation. Edited by Brigitte Alepin, Blanca Moreno-Dodson, Louise Otis. Series on International Taxation : Wolters Kluwer. 181p.

TaxCOOP in action! – July 28, 2020

Taxing the digital giants

Recognizing the importance of cooperation with respect to tax issues, the G20 and the OECD, with the support of some one hundred countries, committed in March 2018 to work together to find a consensual solution to meet the challenges of taxing the digital economy.


TaxCOOP in action! – July 28, 2020

The countrie’s constitution. Tax avoidance: in contradiction with the constitution?

Tax avoidance is notably practised by certain multinational corporations which artificially transfer their profits to states offering reduced tax rates or none at all.

Project Director of  “A Fair Share of Taxes and Countrie’s Constitution” : Brigitte Alepin


TaxCOOP in action! – July 28, 2020

COVID-19, the GAFAM and the TOP 5 Canadian billionaires

While the lives of millions of people are still being disrupted by the pandemic, some of the world’s richest individuals saw their wealth increase during the crisis.


TaxCOOP in action! – May 21, 2020

GAFAM & TOP5 Canadian billionaires reaction to COVID-19

According to publicly available information, the GAFAM [Google, Apple, Facebook, Amazon, Microsoft] and the five wealthiest Canadian billionaires have donated 0.09% of their total wealth in cash donations to help fight the effects of the current pandemic.


TaxCOOP in action! – March 20, 2020

Are Tax Systems Relevant and Adapted to Face the Challenge of Current and Oncoming Crises?

“Do tax regimes allow for adequate state funding, social equity and relevant investments in a timely manner to deal with current and future social, environmental and economic crises?”


TaxCOOP in action!– March 20, 2020

The taxation of digital giants

“From the French digital service tax to the threat of American retaliation to a possible OECD multilateral agreement at the end of 2020.”

Content: Laurent Suissa