{"id":988,"date":"2016-09-15T09:45:07","date_gmt":"2016-09-15T07:45:07","guid":{"rendered":"http:\/\/credaf.org\/?p=988"},"modified":"2019-04-01T14:12:35","modified_gmt":"2019-04-01T12:12:35","slug":"assemblee-pleniere-ocde-instrument-multilateral","status":"publish","type":"post","link":"https:\/\/credaf.org\/en\/assemblee-pleniere-ocde-instrument-multilateral\/","title":{"rendered":"Assembl\u00e9e pl\u00e9ni\u00e8re \u00e0 l’OCDE du groupe ad-hoc sur l\u2019Instrument Multilat\u00e9ral du 12 au 14 Septembre 2016"},"content":{"rendered":"

[et_pb_section admin_label=\u00a0\u00bbsection\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″][et_pb_text admin_label=\u00a0\u00bbTexte\u00a0\u00bb background_layout=\u00a0\u00bblight\u00a0\u00bb text_orientation=\u00a0\u00bbleft\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb border_color=\u00a0\u00bb#ffffff\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb]<\/p>\n

L’instrument Multilat\u00e9ral en\u00a0discussion<\/h3>\n

L\u2019objectif de cette assembl\u00e9e pl\u00e9ni\u00e8re \u00e9tait de parachever la n\u00e9gociation de l\u2019Instrument Multilat\u00e9ral (IM), Action 15 du projet BEPS. Cet instrument doit r\u00e9pondre aux besoins d\u2019une vari\u00e9t\u00e9 de pays dont les conditions \u00e9conomiques et les m\u00e9canismes de ratifications de trait\u00e9s internationaux sont tr\u00e8s diff\u00e9rents. Lors du G20 en Chine \u00e0 l\u2019\u00e9t\u00e9 2016, les chefs d\u2019\u00c9tats et de gouvernement, les ministres de l\u2019\u00e9conomie et des finances ont de nouveau exprim\u00e9 avoir beaucoup d\u2019attentes \u00e0 l\u2019\u00e9gard de cet instrument multilat\u00e9ral. En effet, l\u2019OCDE estime que les pertes de recettes li\u00e9es aux ph\u00e9nom\u00e8nes BEPS (Base Erosion and Profit Shifting), sont comprises entre 4% et 10% du montant des recettes tir\u00e9es de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s \u00e0 l\u2019\u00e9chelle mondiale, soit 100 \u00e0 240 milliards de dollars par an. Ainsi, l\u2019Instrument Multilat\u00e9ral vise la r\u00e9solution rapide et efficace des probl\u00e8mes de double imposition et d\u2019absence d\u2019imposition dans le syst\u00e8me fiscal international actuel. Pr\u00e8s de 3000 conventions fiscales bilat\u00e9rales pourront \u00eatre r\u00e9vis\u00e9es en un laps de temps inf\u00e9rieur aux 30 ann\u00e9es qui seraient n\u00e9cessaires pour les r\u00e9viser bilat\u00e9ralement. Le Secr\u00e9tariat s\u2019est montr\u00e9 tr\u00e8s ouvert \u00e0 la participation des pays en d\u00e9veloppement pour la traduction, la modification et l\u2019adoption de ce texte.<\/p>\n

L\u2019organe de r\u00e9f\u00e9rence est le Secr\u00e9tariat G\u00e9n\u00e9ral de l\u2019OCDE, d\u00e9sign\u00e9 sous le nom de D\u00e9positaire dans le texte de l\u2019IM. Les pays doivent lui soumettre leurs notifications et leurs r\u00e9serves selon les dispositions d\u00e9taill\u00e9es aux articles 29 et 30. Le r\u00f4le et les obligations du D\u00e9positaire sont d\u00e9taill\u00e9s dans l\u2019article 37.<\/p>\n

Conclusions & \u00c9tapes \u00e0 venir<\/strong><\/h3>\n

Pascal Saint-Amans, le directeur du Centre de politique et d’administration fiscales de l’OCDE, et le Secr\u00e9tariat ont pr\u00e9sent\u00e9 les \u00e9tapes \u00e0 suivre apr\u00e8s cette premi\u00e8re approbation du texte.<\/p>\n

La prochaine \u00e9tape sera de traduire et d\u2019approuver le texte en fran\u00e7ais, d\u2019ici \u00e0 novembre, mois o\u00f9 le texte final devra \u00eatre adopt\u00e9. Le \u201cspeed-dating\u201d commencera apr\u00e8s novembre pour permettre aux pays de se rencontrer et de d\u00e9battre des r\u00e9serves et notifications qu\u2019ils \u00e9mettront.<\/p>\n

D\u2019ici \u00e0 d\u00e9cembre, le texte sera relu et approuv\u00e9 par chaque pays. A partir du 31 d\u00e9cembre 2016, le trait\u00e9 sera ouvert \u00e0 la signature.<\/p>\n

Pascal Saint-Amans a incit\u00e9 un maximum de pays \u00e0 rejoindre le cadre inclusif pour participer \u00e0 cet outil sur un pied d\u2019\u00e9galit\u00e9. Il a \u00e9galement demand\u00e9 aux institutions internationales (Banque Mondiale, Fonds Mon\u00e9taire International etc.) de promouvoir cet instrument aupr\u00e8s de leurs pays membres. Avec plus de 100 pays membres participant au cadre inclusif, environ 2500 conventions bilat\u00e9rales pourront \u00eatre couvertes par l\u2019Instrument Multilat\u00e9ral, s\u2019approchant des 3000 conventions fiscales que cet instrument visait comme objectif initial.<\/p>\n

Chaque pays doit \u00e0 pr\u00e9sent r\u00e9aliser le travail n\u00e9cessaire pour \u00e9mettre ses r\u00e9serves, notifications, et pour aligner ses politiques avec le trait\u00e9. M. Saint-Amans a rappel\u00e9 la n\u00e9cessit\u00e9 d\u2019avoir de la transparence et de la clart\u00e9 dans le texte en vue de son adoption par chaque instance nationale.<\/p>\n

Apr\u00e8s la finalisation de la D\u00e9claration Explicative (Explanatory Statement), l\u2019\u00e9tape imm\u00e9diate sera de proc\u00e9der \u00e0 la traduction du texte, l\u2019OCDE invitant tous les pays \u00e0 y travailler en \u00e9troite collaboration avec le Secr\u00e9tariat. Enfin, il faudra d\u00e9terminer \u00e0 la prochaine r\u00e9union de novembre une date possible pour la c\u00e9r\u00e9monie de signature pr\u00e9vue pour 2017.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Les membres de assembl\u00e9e pl\u00e9ni\u00e8re du groupe ad-hoc sur l\u2019Instrument Multilat\u00e9ral \u00e9taient r\u00e9unis du 12 au 14 septembre 2016 au centre de conf\u00e9rences de l’OCDE \u00e0 Paris, afin de discuter des derni\u00e8res modalit\u00e9s de cet outil.<\/p>","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[171],"tags":[],"class_list":["post-988","post","type-post","status-publish","format-standard","hentry","category-article"],"acf":[],"gutentor_comment":0,"yoast_head":"\n- Assembl\u00e9e pl\u00e9ni\u00e8re \u00e0 l'OCDE du groupe ad-hoc sur l\u2019Instrument Multilat\u00e9ral du 12 au 14 Septembre 2016<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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