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| Association pour la taxation des grandes entreprises | |
|---|---|
| Name | Association pour la taxation des grandes entreprises |
| Native name | Association pour la taxation des grandes entreprises |
| Formation | 1990s |
| Type | Non-governmental organization |
| Headquarters | Paris |
| Region served | France |
| Language | French |
Association pour la taxation des grandes entreprises
The Association pour la taxation des grandes entreprises is a French non-governmental organization advocating for corporate tax reform, fiscal justice, and transparency. Founded in the late 20th century, the Association works with advocacy groups, trade unions, political parties, and international networks to influence legislation, public debate, and fiscal policy. Its activities intersect with research institutes, media outlets, and supranational institutions across Europe.
The Association was established in the 1990s amid debates sparked by privatization programs, neoliberal reforms, and European integration involving Jacques Delors, François Mitterrand, Édouard Balladur, Monica Beltrán, and other figures associated with fiscal policy shifts. Early alliances included collaborations with ActionAid, Oxfam, Solidaires, Confédération Générale du Travail, and academics from École des hautes études en sciences sociales and Université Paris 1 Panthéon-Sorbonne. The group mobilized during landmark events such as the implementation of the Maastricht Treaty, the expansion of the European Union, debates over the Stability and Growth Pact, and controversies around corporate taxation highlighted by cases linked to LuxLeaks, Panama Papers, and Paradise Papers.
The Association's stated mission emphasizes progressive taxation, closing loopholes exploited in cross-border arrangements like those examined in inquiries involving Apple Inc., Google, Amazon (company), and Starbucks. Objectives include advocating for legal reforms akin to proposals in reports by Organisation for Economic Co-operation and Development, legal measures referenced in debates around the Tax Justice Network, and policy changes resonant with platforms of parties such as La France Insoumise, Europe Écologie Les Verts, and Parti Socialiste (France). The Association seeks to influence instruments related to Council of the European Union directives, European Commission initiatives, and proposals discussed in parliamentary settings like the Assemblée nationale and the Senate (France).
Campaigns have ranged from public petitions and strategic litigation to research publications and coalitions with groups like Transparency International, Global Witness, Amnesty International, and Greenpeace. The Association has launched awareness drives timed with high-profile hearings featuring actors such as Margrethe Vestager, Pascal Saint-Amans, Emmanuel Macron, and hearings in institutions like the European Parliament. Activities include organizing conferences with speakers from International Monetary Fund, World Bank, International Labour Organization, and academic partners at Sciences Po, CNRS, and Institut d'études politiques de Paris. It has coordinated advocacy around tax transparency standards promoted in forums related to Organisation for Economic Co-operation and Development BEPS measures and campaigned in solidarity with investigations by media outlets such as Le Monde, The Guardian, and Le Figaro.
The Association's governance typically comprises a board of directors, an executive committee, and working groups that mirror structures used by NGOs like Médecins Sans Frontières and Amnesty International. Regional chapters maintain links to municipal actors in Parisian arrondissements, collaborations with trade unions including Confédération Française Démocratique du Travail and Force Ouvrière, and academic advisory boards drawn from Université Paris Nanterre, Université de Strasbourg, and Université Lyon 2. Decision-making processes reflect models debated in assemblies like those of Attac, Fondation Jean-Jaurès, and networks such as European Alternatives.
Funding sources have included membership dues, grants from philanthropic foundations comparable to Fondation de France and international donors resembling Open Society Foundations, as well as project funding tied to European calls coordinated with entities like the European Commission and charitable partnerships with organizations similar to Oxfam France. The Association has also reported small-donor campaigns and crowdfunding drives patterned after initiatives by Change.org and grassroots mobilizations seen in movements linked to Nuit debout and campaigns by François Ruffin. Financial oversight incorporates practices advocated by auditors and accountants interacting with institutions such as Autorité des marchés financiers and regulatory frameworks in line with French nonprofit law.
The Association's influence is visible in parliamentary debates, amendments proposed in the Assemblée nationale, and increased media attention to corporate tax avoidance highlighted by investigations in Le Monde and reports by the Tax Justice Network. Critics from business associations like Mouvement des Entreprises de France and some economists associated with INSEE and private consulting firms have argued that its proposals could affect competitiveness and investment, citing perspectives found in discussions involving OECD reports and think tanks such as Institut Montaigne and Fondation pour l'innovation politique. Supporters point to legislative gains inspired by broader coalitions that include European Parliament resolutions and national measures influenced by advocacy seen in campaigns around LuxLeaks. Detractors have at times raised concerns about funding transparency, lobbying tactics, and alliances with partisan entities including La France Insoumise and trade unions, prompting debates similar to those surrounding NGOs like Attac and Confédération Générale du Travail.
Category:Non-profit organizations based in France Category:Tax reform