La nécessaire globalisation des taxes

BERLIN – Nous assistons aujourd’hui à de profonds changements dans la manière dont fonctionne l’économie mondiale. À mesure de l’accélération du rythme et de l’intensité de la mondialisation et de la numérisation, de plus en plus de processus économiques revêtent une dimension internationale. Ainsi les entreprises sont elles de plus en plus nombreuses à adapter leur structure aux législations et règles fiscales nationales et étrangères.

Grâce aux progrès techniques de l’économie numérique, les entreprises sont en mesure de desservir les marchés sans pour autant avoir besoin d’y être physiquement présentes. Dans le même temps, la mobilité des sources de revenu se fait croissante : l’accent se porte de plus en plus sur des actifs incorporels et revenus d’investissements mobiles susceptibles d’être facilement « optimisés » d’un point de vue fiscal, et transférés à l’étranger.

La législation fiscale n’a pas suivi le rythme de ces évolutions. La plupart des principes régissant encore aujourd’hui l’application des taxes remontent à une époque à laquelle faire des affaires à l’international signifiait pour l’essentiel transporter des marchandises vers un pays situé de l’autre côté de la frontière. Or, les règles prévues à cet effet dans les années 1920 et 1930 ne sont plus en phase avec une intégration aujourd’hui internationale des processus économiques et des structures d’entreprise. Il nous faut les adapter à la réalité économique des services numériques.

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