Essec\Faculty\Model\Contribution {#2220
  #_index: "academ_contributions"
  #_id: "16436"
  #_source: array:26 [
    "id" => 16436
    "slug" => "16436-imposition-des-multinationales-la-tentative-ocde-g20"
    "yearMonth" => "2025-10"
    "year" => 2025
    "title" => "Imposition des multinationales: la tentative OCDE/G20"
    "description" => "DE BEAUFORT, V. et BRIOT HADAR, J. (2025). Imposition des multinationales: la tentative OCDE/G20. <i>Journal Spécial des Sociétés</i>, (octobre)."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "DE BEAUFORT Viviane"
        "bid" => "B00000133"
        "slug" => "de-beaufort-viviane"
      ]
      1 => array:1 [
        "name" => "BRIOT HADAR Julien"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:8 [
      0 => "imposition"
      1 => "multinationale"
      2 => "OCDE"
      3 => "G20"
      4 => "GAFAM"
      5 => "équité fiscale"
      6 => "lutte contre fraude fiscale "
      7 => "role des Etats"
    ]
    "updatedAt" => "2026-05-18 11:58:36"
    "publicationUrl" => "https://JSS.fr/post/taxe-gafam-OCDE"
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => "octobre"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "L’impôt est le ciment du contrat social, or à l'époque du numérique, cette portion se dilue et echappe insensiblement au regulateur. Le projet BEPS de l'OCDE/G20 - révolution suspendue face au lobbying des GAFAM."
      "en" => "L’impôt est le ciment du contrat social, or à l'époque du numérique, cette portion se dilue et echappe insensiblement au regulateur. Le projet BEPS de l'OCDE/G20 - révolution suspendue face au lobbying des GAFAM."
    ]
    "authors_fields" => array:2 [
      "fr" => "Droit "
      "en" => "Business Law"
    ]
    "indexedAt" => "2026-05-24T17:23:22.000Z"
    "docTitle" => "Imposition des multinationales: la tentative OCDE/G20"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/de-beaufort-viviane">DE BEAUFORT Viviane</a>, BRIOT HADAR Julien"
    "docDescription" => "<span class="document-property-authors">DE BEAUFORT Viviane, BRIOT HADAR Julien</span><br><span class="document-property-authors_fields">Business Law</span> | <span class="document-property-year">2025</span>"
    "keywordList" => "<a href="#">imposition</a>, <a href="#">multinationale</a>, <a href="#">OCDE</a>, <a href="#">G20</a>, <a href="#">GAFAM</a>, <a href="#">équité fiscale</a>, <a href="#">lutte contre fraude fiscale </a>, <a href="#">role des Etats</a>"
    "docPreview" => "<b>Imposition des multinationales: la tentative OCDE/G20</b><br><span>2025-10 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://JSS.fr/post/taxe-gafam-OCDE" target="_blank">Imposition des multinationales: la tentative OCDE/G20</a>"
  ]
  +lang: "en"
  +"_score": 8.491259
  +"parent": null
}