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Investissement direct étranger, régimes fiscaux, modes de financement et politique économique régionale

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  • Laurent, Hélène
  • Mignolet, Michel
  • Meunier, Olivier

Abstract

Les autorités publiques régionales ou nationales désireuses de stimuler l’investissement direct étranger sur leur territoire doivent composer avec les règles fiscales internationales et les stratégies d’optimisation fiscale des groupes multinationaux. Prenant appui sur la théorie de la taxation effective, cette contribution montre comment l’efficience des incitants à l’investissement offerts par le pays de la filiale est affectée par la structure de financement du groupe (financements simples et plus complexes, notamment utilisation d’instruments hybrides, ou interposition d’une société établie dans un pays tiers) et par les régimes d’atténuation de la double imposition internationale (exemption ou imputation) appliqués par le pays (ou la région) de la maison mère.

Suggested Citation

  • Laurent, Hélène & Mignolet, Michel & Meunier, Olivier, 2012. "Investissement direct étranger, régimes fiscaux, modes de financement et politique économique régionale," Revue d'économie régionale et urbaine, Editions NecPlus, vol. 2010(04), pages 797-824, April.
    • Handle: RePEc:nec:rerurb:v:2010:y:2012:i:04:p:797-824_00
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