Analyse de l'impact des mesures du plan d'action BEPS, en particulier l'action 6, sur les pays membres de l'OCDE et de l'UE

Abstract

Globalization has created an opportunity for multinational companies to use the mismatches between the international tax rules. The current tax system has shown weaknesses that create gaps fostering tax avoidance. Indeed, these loopholes are the triggers of tax evasion that more and more States are facing. It is undeniable that the tax framework needs change inducted by the policy makers in order to restore fair competitiveness. Consequently in 2013, the G20 leaders in cooperation with the OECD endorsed an Action Plan on Base Erosion and Profit Shifting (BEPS). The implementation of this project will ensure a better alignment of the location of taxable profits with the location of economic activities and value creation. The Action Plan encompasses 15 actions concerning minimum standards to tackle the main tax issues. As of today not all BEPS participants have endorsed the project because it is subject to negotiations and should be revised in the coming year.

In this thesis the goal is to analyse the impact of the BEPS Action Plan on the OECD and EU Member States, and in particular Action 6 (Preventing the granting of treaty benefits in inappropriate circumstances). Action 6 identifies the treaty abuse as one of the main concern of the BEPS action plan. Taxpayers took advantage of tax planning strategies to circumvent provisions and claimed treaty benefits in situations where these benefits should not be granted. Therefore states have to include anti-abuse provisions in domestic law to overcome gaps in double non taxation. However the Community law contests the taking of these measures. Indeed the recent EU recommendations regarding the general anti-abuse rule are not totally in line with the various anti-abuse rules from the Action Plan. It seems interesting to set up the general principles of both rules and to compare the measures implemented by the OECD and these by the EU.