Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Pratiques Fiscales Dommageables - Rapport d'Étape de 2018 Sur Les Régimes Préférentiels Cadre Inclusif Sur Le Beps: Action 5
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Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Pratiques Fiscales Dommageables - Rapport d'Étape de 2018 Sur Les Régimes Préférentiels Cadre Inclusif Sur Le Beps: Action 5

Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Pratiques Fiscales Dommageables - Rapport d'Étape de 2018 Sur Les Régimes Préférentiels Cadre Inclusif Sur Le Beps: Action 5


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About the Book

Le Rapport sur l'Action 5 établit l'un des quatre standards minimums prévus par le projet BEPS que tous les membres du Cadre inclusif se sont engagés à mettre en oeuvre. Un aspect du standard minimum défini par l'Action 5 se rapporte au processus d'examen par les pairs des régimes fiscaux préférentiels afin d'identifier les caractéristiques de ces régimes qui peuvent faciliter l'érosion de la base et le transfert de bénéfices et peuvent donc avoir une incidence défavorable sur l'assiette fiscale d'autres juridictions. Ce rapport d'étape constitue une mise à jour du rapport de 2015 sur l'Action 5 du BEPS et du Rapport d'étape de 2017. Il contient les résultats de l'examen de tous les régimes fiscaux préférentiels des membres du Cadre inclusif sur le BEPS qui ont été identifiés depuis le projet BEPS. Les résultats présentés sont ceux en date du mois de janvier de 2019. En outre, le Cadre inclusif a approuvé une nouvelle norme rétablissant l'obligation d'activités substantielles pour les juridictions qui ne prélèvent pas d'impôt ou qu'un impôt insignifiant. Ce rapport décrit en détail cette nouvelle norme ainsi que les autres initiatives engagées en vue de compléter ou de réviser le cadre applicable aux pratiques fiscales dommageables. Enfin, il présente les prochaines étapes des travaux consacrés aux pratiques fiscales dommageables.


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Product Details
  • ISBN-13: 9789264311497
  • Publisher: OECD
  • ISBN-10: 9264311491
  • Publisher Date: 26 Apr 2019


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Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Pratiques Fiscales Dommageables - Rapport d'Étape de 2018 Sur Les Régimes Préférentiels Cadre Inclusif Sur Le Beps: Action 5
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Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Pratiques Fiscales Dommageables - Rapport d'Étape de 2018 Sur Les Régimes Préférentiels Cadre Inclusif Sur Le Beps: Action 5
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Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Pratiques Fiscales Dommageables - Rapport d'Étape de 2018 Sur Les Régimes Préférentiels Cadre Inclusif Sur Le Beps: Action 5

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