La norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale: vers la fin définitive de l'évasion fiscale ?

Abstract

Following the development of cross-border activities related to globalization, many individuals invest abroad and therefore get foreign income. Until recently, and given that the lack of transparency and tax harmonization between countries, these individuals preferred not to report their foreign earnings. Tax evasion and evasion affect all of us. This phenomenon occurs within a country and across several countries, both within the European Union and globally. For this reason, a country alone cannot find a solution to the problem. Countries must work together and collaborate on the international stage to address the problem. For many years, the OECD and the European Union have been developing tools to actively combat tax fraud and evasion. These two organizations have succeeded in establishing co-operation on taxation between countries and to progressively strengthen this co-operation through the automatic exchange of information. Firstly, this master thesis reviews tax evasion scandals that marked the last few years. Then it presents the various European Directives and other international instruments put in place in recent years in order to put an end to fraud and tax evasion. One of the purpose of this work is to discover and describe the new Common Reporting Standard (“CRS”) developed by the OCDE in the frame of the global automatic exchange of information in order to prevent tax evasion. The last part of the work is about the opportunities offered to taxpayers over the past few years in order to regularize their tax situation. In conclusion, this master thesis highlights the considerable progress made in fiscal transparency and information sharing.