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Fiscalité internationale et développement mondial

NEW YORK – Quand il s'agit de financer le développement, les impôts sont assurément la pièce maîtresse du puzzle. Mais le système qui consiste à imposer les bénéfices mondiaux est en panne et il exacerbe les inégalités au sein des pays tout comme entre les pays. Si le monde entend progresser vers ses objectifs visant à supprimer la pauvreté et à juguler la montée des inégalités, ce système doit être reformé.

Le plus gros problème du système actuel est qu'en taxant les filiales de multinationales comme autant d'entités distinctes, il laisse beaucoup de champ libre aux entreprises mondiales pour esquiver leurs obligations fiscales. Les efforts de réforme dirigés par l'OCDE, à la demande du G-20, représentent des tentatives louables de s'attaquer à ce que l'on appelle « l'érosion de l'assiette fiscale et les transferts artificiels de bénéfices » (base erosion and profit shifting ou BEPS). Pourtant ces efforts ne vont pas assez loin.

Le livrable le plus significatif de l'initiative BEPS de l'OCDE figure dans ses nouvelles exigences de déclaration pays par pays, qui obligent les multinationales à fournir chaque année des informations globales, dans chaque juridiction où elles ont une activité, en rapport avec l'attribution mondiale de revenus et avec les impôts payés. Elles doivent également fournir des informations sur les entités qui font des affaires sur chaque territoire ainsi que sur les activités économiques auxquelles elles participent.

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