Tax preparation AgriLife Today/Flickr

Une défaite pour la coopération fiscale internationale

NEW YORK – La plupart des gouvernements de la planète – désireux de mobiliser davantage de recettes fiscales pour financer le développement et contrer les démarches d'évasion fiscale du type de celles révélées lors du fameux scandale Luxembourg Leaks survenu l'an dernier – ont tout intérêt à coopérer en matière de fiscalité. Et pourtant, lors de la troisième Conférence internationale sur le financement du développement, organisée le mois dernier à Addis-Abeba, la dynamique amorcée en direction d'un renforcement de la coopération fiscale internationale a subi un net revers.

Lors de cette conférence, plusieurs pays développés se sont en effet opposés à une proposition visant à instaurer un organe fiscal internationale au sein des Nations Unies, en remplacement de l'actuel Comité d'experts de l'ONU. Ces États ont insisté sur la nécessité d'inscrire la coopération fiscale exclusivement dans le cadre du leadership de l'OCDE, institution dont ils sont au contrôle.

Les autres pays du monde n'ont plus qu'à espérer que cet épisode constituera davantage une simple pause qu'un véritable coup d'arrêt aux avancées accomplies en matière de coopération fiscale internationale, amorcées il y a 13 ans lors de la toute première Conférence internationale sur le financement du développement, organisée à Monterrey au Mexique. Deux ans plus tard, en 2004, le Conseil économique et social des Nations Unies (l'ECOSOC) avait institutionnalisé son groupe d'experts jusqu'à lors informel, en créant un comité régulier. Ceci signifiait que les experts se réuniraient fréquemment, et qu'ils exerceraient dorénavant un mandat plus conséquent que la simple tâche consistant à mettre à jour un modèle de convention d'interdiction de la double imposition.

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