Impact du Brexit sur la fiscalité des entreprises Belges
Sauvage, Guillaume
Promoteur(s) : Peeters, Bart
Date de soutenance : 5-sep-2018/11-sep-2018 • URL permanente : http://hdl.handle.net/2268.2/5711
Détails
Titre : | Impact du Brexit sur la fiscalité des entreprises Belges |
Titre traduit : | [en] Fiscal impact of Brexit on Belgian companies |
Auteur : | Sauvage, Guillaume |
Date de soutenance : | 5-sep-2018/11-sep-2018 |
Promoteur(s) : | Peeters, Bart |
Membre(s) du jury : | Deprez, Michel
Rousseau, Arthur |
Langue : | Français |
Nombre de pages : | 77 |
Mots-clés : | [en] Brexit [en] Taxation [en] European Fiscal Law [en] Belgian Fiscal Law [en] Customs [en] VAT [en] Direct Imposition [en] CCCTB [en] Tax Heaven |
Discipline(s) : | Droit, criminologie & sciences politiques > Droit fiscal |
Public cible : | Professionnels du domaine Etudiants Grand public |
Institution(s) : | Université de Liège, Liège, Belgique |
Diplôme : | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
Faculté : | Mémoires de la HEC-Ecole de gestion de l'Université de Liège |
Résumé
[en] The decision of the British government to trigger the article 50 of the Treaty of the European Union has been a major upheaval in the economic and politic environment of continental Europe. A major issue in respect of Brexit will be its fiscal aspect. The negotiation between the two entities have to determine the future fiscal framework applicable and this decision will shape the commercial landscape. In this regard, the potential impacts of Brexit on the fiscal environment of Belgium are unclear.
In a theoretical approach, this paper analyses in details existing legal frameworks used by EU to structure their international relations with tiers counties and the potential impacts arising on customs, VAT and direct taxation if they were implemented to regulate the exchanges between Belgium and UK.
First, based on a literature review and a contextualisation of the Brexit issue, we identified that best solution in term of taxation is the creation of a new type of agreement which includes a free-trade aspect with no or low customs tariffs and an harmonization in matters of VAT regulation and formalities.
Then, we identified that Belgian companies will incur an increase in administrative burden whatever the result of the negotiation. The impact on customs will be important if no agreement is found as we will see the emergence of tariff barriers for importations. In respect of VAT, impacts will be mainly technical but could lead to significant consequences, especially for specific sectors such as transportation or energy. On the other hand, in terms of direct taxation, the impact of Brexit will be very limited due to the specific Belgian legal provisions and the role of the double-tax treaty signed with the UK.
Finally, we also highlight impact of Brexit on the future fiscal environment in Europe for tax harmonization et fiscal competition and ethical dilemma behind it.
Fichier(s)
Document(s)
Description: Main document
Taille: 631.07 kB
Format: Adobe PDF
Citer ce mémoire
L'Université de Liège ne garantit pas la qualité scientifique de ces travaux d'étudiants ni l'exactitude de l'ensemble des informations qu'ils contiennent.