ARTICLE · 11 APRIL 2016

L'Hypocrisie De l'OCDE

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La dernière édition de la Revue Bloomberg Businessweek présente en page de couverture Reno, capitale du Nevada, comme étant un des plus grands ‘tax havens' (paradis fiscaux) du monde.

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La dernière édition de la Revue Bloomberg Businessweek présente en page de couverture Reno, capitale du Nevada, comme étant un des plus grands 'tax havens' (paradis fiscaux) du monde. La Revue explique aussi le mouvement des capitaux de la Suisse vers le Nevada et comment utiliser le système pour préserver la confidentialité.

En décembre 2015, à un séminaire de la Mauritius Revenue Authority (MRA), j'attirai l'attention des participants sur certaines compagnies internationales qui délaissaient Maurice au profit du Nevada et du Delaware aux USA. Certains étaient très sceptiques de ce que j'avançai – surtout du fait que les USA sont la juridiction mère du FACTA (Foreign Acccount Tax Compliance Act). Tout cela est très technique et j'essaierai ici de simplifier les choses.

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