The G20/OECD Base Erosion and Profit Shifting Package - Assessment by the TUAC Secretariat
27/06/2016
On October 5th 2015, the OECD delivered the final set of
measures and recommendations on tackling aggressive corporate tax
planning, thereby completing the first phase of the 15-point Action
Plan on Base Erosion and Profit Shifting (BEPS) adopted by the G20
in 2013.
The two-year negotiations process constitutes the most far reaching
attempt to reform the international tax system to date.
When compared with the status quo ante, the BEPS package brings
significant improvements to the system of tax rules, and can
rightly be considered a historical achievement on the international
regulatory front.
However, the standards for such praise are set rather low, given
that international tax rules have been left essentially unchanged
for almost a century...
Le 5 octobre 2015, l’OCDE
publie les 15 rapports finaux du Plan d’action BEPS (acronyme
anglais pour Base Erosion and Profit Shifting), un ensemble de
mesures et de recommandations pour lutter contre l’optimisation
fiscale agressive par les entreprise multinationales, complétant
ainsi la première phase du Plan d’action adopté par le G20 en
2013.
Ce projet de réforme du système fiscal international, qui a duré
deux ans, est le plus ambitieux jamais entrepris jusqu’à ce
jour.
Les rapports BEPS constituent une avancée certaine par rapport au
statu quo et peuvent être considérés comme une étape historique
dans la réforme du système international.
Ceci étant, le statu quo est celui de règles fiscales
internationales qui n’ont guère évolué en un siècle…
Links
- 26/06/2016| The Case for Making Country-by-Country Reporting Public
- 14/04/2016 | Panama Papers: the need for tougher OECD tax transparency standards & public country-by-country reporting
- 16/09/2014| OECD Reports on Tax Avoidance: Encouraging Progress, but More Needs to be Done
- 23/06/2014| Submission to the OECD Committee on Fiscal Affairs