Lutter contre l’évasion fiscale : efficacité des dispositifs de reporting du projet BEPS
Résumé
Base erosion and profit shifting (BEPS) are intra-group billing mechanisms to locate a part of the profit in low-tax subsidiaries to reduce the tax rate. To limit this tax evasion mechanism, France forces multinationals to provide information about their transfer pricings (Files) and their activities in every country to the tax administration.In this article, we would like to identify if reporting obligations (Files and/or CbCR) permit to reduce tax evasion.Providing only Files doesn’t permit to limit tax evasion. However, providing both of the documents (Files and CbCR) appears to reduce tax evasion. Moreover, it appears that the location of subsidiaries in tax haven of EU and out of EU increases tax evasion. By the way, the lack of transparency in public data provided in annual report and a high proportion of intangible assets encourage tax evasion.This study contributes to literature by bringing to light the impact of reporting obligations in limiting tax evasion. Furthermore, we find a mechanism’s evolution used by multinationals to carry out tax evasion.
Lutter contre l'évasion fiscale : efficacité des dispositifs de reporting du projet BEPS To combat tax evasion: effectiveness of BEPS project's reporting facility Résumé L'érosion de la base d'imposition et le transfert des bénéfices (BEPS en anglais) sont des mécanismes de facturation intra-groupe permettant de localiser une partie du bénéfice du groupe dans des filiales à faible fiscalité et ainsi réduire le taux d'imposition. Pour limiter ce mécanisme d'évasion fiscale, la France oblige les grands groupes à fournir à l'administration fiscale des informations sur leurs prix de transfert (documents appelés fichiers) et sur leurs activités dans chaque pays (document appelé Country-by-Country Reporting ou CbCR).
Origine : Fichiers produits par l'(les) auteur(s)