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Effet de l’échange d’informations sur les dépôts dans les centres offshores

Author

Listed:
  • Pierce O'Reilly
  • Kevin Parra Ramirez
  • Michael A. Stemmer

Abstract

Depuis que le G20 a déclaré en 2009 que "l’ère du secret bancaire est révolue", les juridictions ont mis en œuvre un éventail de mesures afin que les informations sur les actifs financiers étrangers soient transmises aux autorités fiscales. L’une de ces mesures phares, l’échange automatique d’informations, a engendré une baisse de 22% des dépôts bancaires dans les centres offshores.

Suggested Citation

  • Pierce O'Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2020. "Effet de l’échange d’informations sur les dépôts dans les centres offshores," Eco Notepad (in progress) 156, Banque de France.
    • Handle: RePEc:bfr:econot:156
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    File URL: https://www.banque-france.fr/fr/publications-et-statistiques/publications/effet-de-lechange-dinformations-sur-les-depots-dans-les-centres-offshores
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