Les modalités d'action des paradis fiscaux

Jacques Fontanel ()
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Jacques Fontanel: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Abstract: Explanations for the existence of tax havens are based on business secrecy, the ability of countries to facilitate transactions and deal with bureaucratic issues. The modalities of action are numerous, sometimes complex, always secret, using very specific legal arguments. Complex arrangements to increase the commercial competitiveness of multinational enterprises established in a territory are based on tax exemption and the establishment of subsidiaries in offshore locations. The creation of trusts or hedge funds facilitates the production of profits, the distribution of which will be personalised. There are various forms of tax exemption on the domiciliation of profits from international contracts in subsidiaries located in offshore locations. These practices lead to the impoverishment of the neighbour, while obtaining substantial profits.

Keywords: Business secrecy; Offshore places; Tax exemption; Tax havens; Secret des affaires; Places offshore; Exonération fiscale; Paradis fiscaux (search for similar items in EconPapers)
Date: 2016
Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-02896964v1
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Published in Jacques Fontanel. Paradis fiscaux, États "filous" : la fuite organisée des impôts vers les pays complices, l'Harmattan, pp.65-76, 2016, Les Idées et les théories à l'épreuve des faits, 978-2-343-10306-8

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