Innover dans la lutte contre l’optimisation fiscale : une solution à deux piliers pour réformer la fiscalité internationale (notice n° 853661)
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| fixed length control field | 02908cam a2200421 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123150209.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Saint-Amans, Pascal |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Innover dans la lutte contre l’optimisation fiscale : une solution à deux piliers pour réformer la fiscalité internationale |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 58 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Un accord historique, adopté en octobre 2021 par 137 pays et juridictions du Cadre inclusif de l’OCDE et du G20 sur le BEPS (pour Base Erosion and Profit Shifting, Érosion de la base d’imposition et transfert de bénéfices), vient parachever la lutte contre l’optimisation fiscale agressive des entreprises multinationales. Reposant sur une solution à deux piliers, l’un changeant l’allocation des droits d’imposer entre États, et l’autre instaurant un taux d’impôt minimum sur les bénéfices des sociétés, cet accord est le fruit de plusieurs années de négociations et d’évolutions vers une meilleure régulation de la fiscalité internationale. Le présent article décrit l’origine de ces travaux ainsi que les principaux objectifs et éléments de l’accord adopté en 2021, alors que les États et l’OCDE se tournent désormais vers sa mise en œuvre. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A landmark deal, adopted in October 2021 by 137 countries and jurisdictions of the OECD/G20 Inclusive Framework on BEPS (for Base Erosion and Profit Shifting), completes the fight against aggressive tax optimisation by multinational enterprises. Based on a two-pillar solution, one changing the allocation of taxing rights between states and the other introducing a minimum tax rate on corporate profits, this agreement is the result of several years of negotiations and developments towards better regulation of international taxation. This paper describes the origins of this work and the main objectives and elements of the agreement adopted in 2021, as governments and the OECD now turn to its implementation. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pilier 1 et<br/>Pilier 2 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | numérique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | BEPS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impôt minimum OECD |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Cadre inclusif |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | entreprises multinationales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réallocation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | G20 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | nouveau droit d’imposer |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fiscalité internationale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | OECD |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reallocation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Inclusive Framework |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | BEPS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | new taxing right |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pillar 1 and<br/>Pillar 2 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | International tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | minimum tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | multinational enterprises |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | digital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | G20 |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française d'administration publique | 182 | 2 | 2022-10-12 | p. 505-512 | 0152-7401 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-francaise-d-administration-publique-2022-2-page-505?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-francaise-d-administration-publique-2022-2-page-505?lang=fr&redirect-ssocas=7080</a> |
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