IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05505103.html

Les recommandations BEPS de septembre 2014 : un aboutissement ou un commencement ?

Author

Listed:
  • Georges Cavalier

    (EDPL - Centre d'études et de recherches financières et fiscales - EDPL - Equipe de droit public de Lyon - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon, ERLJ - Équipe de recherche Louis Josserand - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon)

Abstract

Les initiales BEPS renvoient à un acronyme anglais que l'on traduit volontiers par « érosion de la base d'imposition et le transfert de bénéfices »(1). L'idée défendue par le projet BEPS est l'adoption d'une approche internationale coordonnée de la lutte contre l'évasion fiscale émanant des entreprises multinationales. Pourtant, assortir la vision très nationaliste de l'impôt avec la mondialité de certaines entreprises relève de la gageure. Il faut en effet composer avec deux principes du droit fiscal international.

Suggested Citation

  • Georges Cavalier, 2014. "Les recommandations BEPS de septembre 2014 : un aboutissement ou un commencement ?," Post-Print hal-05505103, HAL.
    • Handle: RePEc:hal:journl:hal-05505103
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05505103. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.