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Seules les multinationales suffisamment complexes font de l’évitement fiscal

Author

Listed:
  • Manon Francois
  • Vincent Vicard

Abstract

La question de l’évitement fiscal des multinationales a fait la une de l’actualité en 2021 avec l’accord international sur la réforme de la taxation des multinationales. Si l’importance du sujet ne fait plus débat, on savait peu de choses jusqu’à présent sur le type d’entreprises le plus susceptible de faire de l’évitement fiscal. Or, il s’avère que la complexité de la structure de détention des filiales des groupes – selon qu’elle dessine une organisation horizontale où la tête de groupe détient directement ses filiales ou, plus complexe, impliquant des chaînes de détention – joue un rôle important dans ces pratiques : seules les entreprises multinationales suffisamment complexes transfèrent les profits de leurs filiales les plus taxées vers celles localisées dans des pays à faible taxation.

Suggested Citation

  • Manon Francois & Vincent Vicard, 2023. "Seules les multinationales suffisamment complexes font de l’évitement fiscal," La Lettre du CEPII, CEPII research center, issue 434.
    • Handle: RePEc:cii:cepill:2023-434
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    More about this item

    Keywords

    Complexité; Organisation des entreprises; Entreprises multinationales; Transfert de bénéfices; Évitement fiscal;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure

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