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ARTICLE · 04 APRIL 2016

Mesures Visant La Fiscalité Internationale

Miller Thomson
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L'Organisation de coopération et de développement économiques (l'« OCDE ») travaille depuis de nombreuses années à la rédaction de directives pour lutter contre le BEPS.

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Érosion de la base d'imposition et transfert de bénéfices

On entend par BEPS (Base erosion and profit shifting) les mécanismes de planification fiscale auxquels ont recours des entreprises multinationales (EMN) qui exploitent l'interaction entre les règles fiscales nationales et internationales pour réduire leurs impôts. On entend généralement par BEPS la planification fiscale à laquelle ont recours les entreprises multinationales pour transférer les bénéfices des territoires à fiscalité élevée aux territoires à faible fiscalité.

L'Organisation de coopération et de développement économiques (l'« OCDE ») travaille depuis de nombreuses années à la rédaction de directives pour lutter contre le BEPS. Elle a émis un premier rapport à ce sujet en 2013 à la demande des chefs d'états et de gouvernements du Groupe des 20 (le « G20 »). Le 5 octobre 2015, l'OCDE a rendu public l'ensemble des rapports finaux liés au projet OCDE/G20 BEPS, notamment un plan d'action en 15

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