L'action 4 du plan BEPS et la directive européenne 2016/1164/UE : analyse critique de l'impact dans la lutte contre l'évasion fiscale

Abstract

The weaknesses of the current international tax system have provided different possibilities of tax avoidance. One of the biggest weakness is simply the lack of uniformity sourced from one-side national measures. Based on that consideration, the Organization for Economic Co-operation and Development (OECD) released a set of guidelines which are called the Base Erosion and Profit Shifting (BEPS) Project. The fourth Action contains recommendations about the best way to face profit shifting that occurs through excessive interests' deduction. As a response to the best practice approach described in Action 4, the European Union has adopted the Anti-Tax Avoidance Directive (ATAD) which is registered under the reference 2016/1164/UE. This Directive proposes to Member States different measures which have to be adopted in national legislation before 1st January 2019. Some measures are designed in order to fight against abusive interests' deduction. Firstly, the Directive proposes a common definition of the charges that have to be targeted. Secondly, it provides a general rule based on an appropriate measurement of the economic activity generated. Thirdly, it brings additional measures in order to avoid creating double taxation, and to create escapes for groups needy of bigger sources of financing. Based on those guidelines, we consulted different types of literature in order to set the background of our problematic. Then, we consulted different tax experts in order to collect their opinion about the new measures. Based on a qualitative approach, we discussed some hypothesis in regards to the opinion of the experts and the writings. Finally, our results show both the progress that has been made to fight the issues and the possibilities of improvement.