The"Leverage Diplomacy"of Macron's Government in International Tax Re-form
French President Emmanuel Macron's government has prioritized the reform of international tax regulations as a key agenda item in its economic diplomacy.France has engaged in mul-tiple negotiations over the digital tax and the minimum corporate income tax.This article suggests that the fundamental goal of Macron's government has been to lead and promote the EU's fiscal integration process.In the case of international tax reform,France has a-chieved its diplomatic policy goals on the global stage by using its soft power,employing a"time for space"strategy,and adhering to the principle of"strategic autonomy"in multi-lateral diplomacy.Against the backdrop of France's declining comprehensive national pow-er,growing disagreements within the EU,and the rise of the deglobalization movement,Macron's government hopes to strengthen France's leadership as a core member of the EU and enhance its status as a major power through this"leverage diplomacy".
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