{"id":105420,"date":"2021-04-08T19:59:38","date_gmt":"2021-04-08T17:59:38","guid":{"rendered":"https:\/\/legrandcontinent.eu\/fr\/?p=105420"},"modified":"2021-04-08T19:59:43","modified_gmt":"2021-04-08T17:59:43","slug":"les-etats-unis-proposent-un-nouveau-plan-ambitieux-sur-la-fiscalite-internationale","status":"publish","type":"post","link":"https:\/\/legrandcontinent.eu\/fr\/2021\/04\/08\/les-etats-unis-proposent-un-nouveau-plan-ambitieux-sur-la-fiscalite-internationale\/","title":{"rendered":"Les \u00c9tats-Unis proposent un nouveau plan ambitieux sur la fiscalit\u00e9 internationale"},"content":{"rendered":"\n<ul class=\"wp-block-list\"><li>Le point principal. Selon le <em>Financial Times<\/em>, les grandes entreprises payeraient aux gouvernements nationaux des pr\u00e9l\u00e8vements calcul\u00e9s en fonction du produit de leurs ventes dans les pays respectifs, contrairement \u00e0 la situation actuelle ou les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s sont impos\u00e9s dans la juridiction o\u00f9 se trouve le si\u00e8ge social de l&rsquo;entreprise.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Pourquoi cela compte. Si les pays parviennent \u00e0 un accord sur la base du plan Biden, cela \u00e9tablirait un taux de pr\u00e9l\u00e8vement mondial de 21&#160;% qui rendrait caducs les avantages des paradis fiscaux et des pays \u00e0 faible taux d\u2019imposition, et conduirait \u00e0 une taxation coordonn\u00e9e des g\u00e9ants du num\u00e9rique.\u00a0\u00a0<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Les n\u00e9gociations sur la fiscalit\u00e9 de l\u2019OCDE. Le cadre inclusif sur le BEPS rassemble 137 pays travaillant \u00e0 l&rsquo;\u00e9laboration des r\u00e8gles fiscales internationales \u00e0 un niveau multilat\u00e9ral&nbsp;<span class='whitespace-nowrap'><span id='easy-footnote-1-105420' class='easy-footnote-margin-adjust'><\/span><span class='easy-footnote'><a href='https:\/\/legrandcontinent.eu\/fr\/2021\/04\/08\/les-etats-unis-proposent-un-nouveau-plan-ambitieux-sur-la-fiscalite-internationale\/#easy-footnote-bottom-1-105420' title='&lt;a href=&quot;https:\/\/www.oecd.org\/fr\/fiscalite\/l-ocde-livre-une-analyse-qui-revele-que-les-reformes-proposees-de-la-fiscalite-internationale-auraient-un-impact-considerable.htm&quot; target=&quot;_blank&quot; rel=&quot;noreferrer noopener&quot;&gt;https:\/\/www.oecd.org\/fr\/fiscalite\/l-ocde-livre-une-analyse-qui-revele-que-les-reformes-proposees-de-la-fiscalite-internationale-auraient-un-impact-considerable.htm&lt;\/a&gt;'><sup>1<\/sup><\/a><\/span><\/span>. Il comporte deux piliers&#160;: l&rsquo;\u00e9tablissement d&rsquo;un nouveau r\u00e9gime d&rsquo;imposition des grandes multinationales et la d\u00e9finition d\u2019un taux d&rsquo;imposition minimum mondial.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Selon une analyse de l\u2019OCDE, \u00ab&#160;l\u2019effet combin\u00e9 des deux piliers pourrait repr\u00e9senter jusqu&rsquo;\u00e0 4&#160;% des recettes de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au niveau mondial, soit 100 milliards dollars par an&#160;\u00bb&nbsp;<span class='whitespace-nowrap'><span id='easy-footnote-2-105420' class='easy-footnote-margin-adjust'><\/span><span class='easy-footnote'><a href='https:\/\/legrandcontinent.eu\/fr\/2021\/04\/08\/les-etats-unis-proposent-un-nouveau-plan-ambitieux-sur-la-fiscalite-internationale\/#easy-footnote-bottom-2-105420' title='&lt;a href=&quot;https:\/\/www.oecd.org\/fr\/fiscalite\/l-ocde-livre-une-analyse-qui-revele-que-les-reformes-proposees-de-la-fiscalite-internationale-auraient-un-impact-considerable.htm&quot; target=&quot;_blank&quot; rel=&quot;noreferrer noopener&quot;&gt;https:\/\/www.oecd.org\/fr\/fiscalite\/l-ocde-livre-une-analyse-qui-revele-que-les-reformes-proposees-de-la-fiscalite-internationale-auraient-un-impact-considerable.htm&lt;\/a&gt;'><sup>2<\/sup><\/a><\/span><\/span>.<\/li><\/ul>\n\n\n\n<div class=\"iframe-container wp-block-image wp-block-image-large  iframe-dw\">\n\t<div>\n\t\t<iframe class=\"absolute w-full h-full pin-t pin-l\" title=\"titolo\" aria-label=\"Interactive line chart\" src=\"\/\/datawrapper.dwcdn.net\/J2pAu\/1\/ \" scrolling=\"no\" frameborder=\"0\"><\/iframe>\n\t<\/div>\n<\/div>\n\n\n\n<ul class=\"wp-block-list\"><li>Le contexte. La Maison Blanche avait d\u00e9j\u00e0 appel\u00e9 \u00e0 une augmentation de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s de 21&#160;% \u00e0 28&#160;%, afin de financer le plan massif de 2\u2009300 milliards de dollars d\u2019investissement dans les infrastructures de l\u2019administration Biden. Dans ce contexte, un accord au niveau international \u00e9viterait aux \u00c9tats-Unis une d\u00e9localisation massive des profits des soci\u00e9t\u00e9s am\u00e9ricaines dans les pays \u00e0 faible taux d\u2019imposition.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Selon Axios, le taux moyen d&rsquo;imposition des soci\u00e9t\u00e9s dans le pays du G7 est de 24&#160;%. En Europe plusieurs pays dont la France ont d\u00e9j\u00e0 adopt\u00e9 des taxes sur les services num\u00e9riques.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dans un document envoy\u00e9 aux pays n\u00e9gociant les nouvelles normes internationales d\u2019harmonisation de la fiscalit\u00e9 sous l\u2019\u00e9gide de l\u2019OCDE, le Tr\u00e9sor am\u00e9ricain a esquiss\u00e9 un plan extr\u00eamement ambitieux qui pourrait \u00eatre une \u00e9tape importante dans la lutte contre l\u2019\u00e9vasion fiscale au niveau mondial.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"templates\/post-briefings.php","format":"standard","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"footnotes":""},"categories":[1727],"tags":[],"staff":[],"editorial_format":[],"serie":[],"audience":[],"geo":[525],"class_list":["post-105420","post","type-post","status-publish","format-standard","hentry","category-economie","geo-ameriques"],"acf":{"open_in_webview":false,"accent":false},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les \u00c9tats-Unis proposent un nouveau plan ambitieux sur la fiscalit\u00e9 internationale | Le Grand Continent<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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