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TotalEnergies ne « gagne » pas d’argent en France : le rôle des prix de cession interne

Author

Listed:
  • Benjamin Bournel

    (MPT [Cerege] - Management Public et Territoires [Équipe du Cerege] - CEREGE [Poitiers] - Centre de recherche en gestion [UR 13564] = Centre for Management Research - UP - Université de Poitiers = University of Poitiers)

Abstract

Alors que TotalEnergies a engrangé plus de 19 milliards de dollars de bénéfices en 2023, ses filiales françaises affichent des résultats bien plus modestes. Ce paradoxe est le produit d'un mécanisme méconnu du grand public, mais central dans la fiscalité des multinationales : les prix de cession interne. Comprendre ce dispositif, c'est aussi comprendre pourquoi les États peinent à taxer les grandes entreprises à la hauteur de leur puissance réelle. Une question que les débats autour d'un éventuel impôt sur les « surprofits » viennent relancer.

Suggested Citation

  • Benjamin Bournel, 2026. "TotalEnergies ne « gagne » pas d’argent en France : le rôle des prix de cession interne," Post-Print hal-05748845, HAL.
    • Handle: RePEc:hal:journl:hal-05748845
    DOI: 10.64628/AAK.a9vq3dw3p
    as

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