Impôt responsable et tendances internationales en matière de fiscalité

L'impact sur BEPS, AEOI et les paradis fiscaux

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Introduction• Que voulons-nous dire par

impôt responsable ?- En quoi est-ce important ?- Parcours KPMG

• Impact sur :- La mise en œuvre de BEPS- Les problèmes de transparence- Le débat sur les centres

financiers offshore • Des questions ?

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

"Et Et" contre "Ou Ou"

SDG10 : Réduire les inégalités

SDG8 : Croissance économique

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Ton du débat fiscal

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Le problème : points de vue de différents lieux

Payez vos impôts ! J'obéis à

la loi !

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

La chaleur dans le débat comporte des risques

Dommage à la réputation de toutes

les parties

Manque de réponse cohérente convenue

Mauvaise réforme et réglementation

fiscales

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Objectif en tant que conseillers fiscaux

"Nous reconnaissons que la taxe est une partie fondamentale de notre monde. Sans elle, les pays ne pourraient pas fonctionner et nous ne serions pas en mesure de réaliser les biens collectifs de santé et de bien-être, de sécurité et d'éducation que nous apprécions tous. C'est aussi un sujet sur lequel, en tant que société, nous faisons quotidiennement face aux frontières entre les droits et les devoirs de l'individu que nous nous devons les uns aux autres et les obligations de l'État ... " Jane McCormick, responsable mondiale de l'impôt, KPMG International

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Responsable des taxes et BEPS

Transparence

12. Divulgation13. Documentation

et CBCR

Substance

5. Pratiques néfastes6. Abus des conventions

7. PE8-10. TP

Approches communes

1. Numérique2. Hybrides

3. CFC4. Intérêt

15. Règlementdes différends

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

BEPS - Le débat numérique - où devrait-on payer l'impôt ?

Parent

IP HoldCo

Sous-exploitatio

n Clients

Licence

Accord de partage des coûts

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Impôt responsable : Les initiatives sur la divulgation de l'information

Directive sur l'épargne

— AEOI sur les revenus de l'épargne lorsqu'ils sont payés à l'intérieur de l'UE

— Abrogé en novembre 2015

DAC2 — AEOI pour différents types de revenus.

— Décembre 2014 : extension du champ d'application aux dividendes, au produit brut et au résultat financier.

Paquet de transparence

— L'AEOI étendu aux décisions et aux APP dans le cadre du DAC3 de l'UE

Paquet anti-évitement fiscal

— AEOI étendu à CBCR sur les données financières clés des EMN - DAC4

UBO — Registres centraux des bénéficiaires effectifs - AMLD4

CBCR public — Proposition de modification de la "directive comptable" de l'UE

Modèle TIEA et art. 26 MTC

— Les conventions fiscales et les TIEA prévoient toutes les formes d'information, y compris l'EAR

Convention d'assistance administrative

— Toutes les formes de coopération administrative

CRS — AEOI sur les comptes financiers

Plan d'action BEPS

— AEOI sur certaines décisions relatives à BEPS et APA

— AEOI sur le CBCR sur les principales données financières des EMN

— Divulgation obligatoire

FATCA US

— Modèle I IGA

— Modèle II IGA

OCDE UE ETATS-UNIS

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Taxe responsable et transparence

• "Intérêt pour le public" contre "intérêt public"• CbCR publique ?• Registre public de la propriété effective ?

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

D'ici 2050, l'Afrique doit construire environ 100 villes de la taille de New York

Impôt responsable et OFC

x 100

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Impôt responsable et OFC : Transparence

CRS FATCA Recommandations fondamentales du GAFI Total GAFI vert = inscrit, rouge = pas inscrit )

R1 R5 R10 R13 SRII SRIV (vert= plus de 90%, jaune= 80-90%, rouge = <80%)

BVI

Îles Caïmans

Jersey

Panama

France

Allemagne

Italie

Japon

Royaume-Uni

Etats-Unis

vert = conforme ou largement conforme)

Source : Économie de capital

Niveau d'adhésion aux normes internationales en matière de transparence et de criminalité financière, 2017

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Impôt responsable et OFC : Neutralité

Investisseurs

Investissement

1 Investissem

ent

2 Investissem

ent

3

OFC

Source : États

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Impôt responsable et OFC : Possibilité d'évitement ?

Parent

Sous

OFC Prêt Intérêt

Q & R

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Quelques conclusions— "Contrat social" - pas seulement un coût — Légal avec une dimension éthique

Besoin de diviser le gâteau économique plus également et d'augmenter la taille

Je vous remercie

Chris Morgan Responsable de la politique fiscale mondiale KPMG International Téléphone externe : +44 (0) 20 7694 1714 Portable : +44 (0) 7748 546956 responsibletax.kpmg.com

Document Classification: KPMG Public

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