Le reporting fiscal : un moyen de lutte contre l’évasion fiscale en France ? (notice n° 84753)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02459cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000654.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Arnaud, Quentin |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le reporting fiscal : un moyen de lutte contre l’évasion fiscale en France ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 89 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Dans cette étude, nous cherchons à déterminer si les obligations de reporting fiscal édictées par l’OCDE ont permis de réduire l’évasion fiscale des multinationales françaises. Contrairement aux autres juridictions, les deux dispositifs ont été introduits à des dates distinctes en France (les fichiers en 2010 ; le Country-by-Country Reporting en 2016). Les résultats montrent que l’introduction des fichiers en 2010 n’a pas eu d’effet sur l’évasion fiscale. En revanche, avec l’adjonction du Country-by-Country Reporting en 2016, nous observons une réduction limitée des pratiques d’évasion fiscale des multinationales. Notre étude présente un intérêt pour l’administration fiscale française et les normalisateurs comptables et vient nourrir les débats existants autour de la disponibilité publique des données du Country-by-Country Reporting. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In this study, we seek to determine whether the Organisation for Economic Co-operation and Development (OECD)'s tax reporting requirements have succeeded in reducing tax evasion by French multinationals. Unlike in other jurisdictions, the two systems were introduced at different times in France (files in 2010; Country-by-Country Reporting in 2016). The results show that the introduction of files in 2010 had no effect on tax evasion. On the other hand, following the inclusion of Country-by-Country Reporting in 2016, we are bearing witness to a modest reduction in tax avoidance practices by multinationals. Our study is of interest to the French tax authorities and accounting standard-setters, and contributes to existing debates on the public availability of Country-by-Country Reporting data. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | évasion fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CbCR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | projet BEPS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IAS 12 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CbCR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax evasion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IAS 12 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | BEPS project |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France. |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Dumas, Guillaume |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 18 | 3 | 2023-09-29 | p. 93-118 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2023-3-page-93?lang=fr">https://shs.cairn.info/revue-accra-2023-3-page-93?lang=fr</a> |
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