Délocalisation, l'hydre fiscale ?

Philippe Neefs and Antonin Gourgue

Reflets et perspectives de la vie économique, 2013, vol. LII, issue 4, 39-48

Abstract: Relocating and outsourcing has always been part of multinational companies? life. Since they are generally involved in many cross-border transactions, they consider the delocalization option for economic, fiscal or politic reasons. The experts, however, seem to agree that the phenomenon of ?tax relocations? has recently intensified. Among the reasons for this trend, increasing tax competition between countries, each trying to attract foreign investments in their respective territory via various tax incentives, is undeniably part of the answer. This is why supranational institutions such as the Organization for Economic Cooperation and Development or the European Commission have recently introduced various initiatives to fight against tax-motivated relocations. Therefore, it seems likely that in the near future, such restructuring should be motivated in first sight by valid economic reasons.

Date: 2013
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