Quelques exemples d'évitement fiscal

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: Financial innovation, often presented as an instrument for the fluidity of international trade, has often been concerned with tax optimisation and avoidance operations. Multinational companies use complex legal procedures to declare the profits of their activities, not in the countries where they carry out their economic activities, but in the States that grant considerable financial advantages to companies that set up their headquarters there or that accept procedures for the transit of financial funds in order to reduce their taxes. The modalities of avoidance are numerous and fluctuating, depending on the comparative international rules of tax law, which is often influenced by the lobbying of economic and financial actors operating on international markets.

Keywords: Tax havens; Tax optimisation; Tax evasion; Paradis fiscaux; Optimisation fiscale; Fuite des impôts (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-03283682v1
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Published in Jacques Fontanel. Paradis fiscaux, États "filous" : la fuite organisée des impôts vers les pays complices, l'Harmattan, pp.53-64, 2016, Les Idées et les théories à l'épreuve des faits, 978-2-343-10306-8

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