La taxation des dispositifs hybrides dans le cadre du BEPS N°2 en Belgique

Abstract

The BEPS of the OECD are a global answer to a global problem. (OECD, 2015) state that : “International tax issues have never been as high on the political agenda as they are today. The integration of national economies and markets has increased substantially in recent years. This has put a strain on the international tax framework, which was designed more than a century ago. The current rules have revealed weaknesses that create opportunities for Base Erosion and Profit Shifting (BEPS), thus requiring a bold move by policy makers to restore confidence in the system and ensure that profits are taxed where economic activities take place and value is created.” This dissertation deals with the tax of hybrid structure within the action 2 of BEPS plan in Belgium . The action 2 is focused on hybrid mismatches which are, according to (OCDE, 2015), “an arrangement that exploit a difference in the tax treatment of an entity or instrument under the laws of two or more tax jurisdictions to produce a mismatch in tax outcomes where that mismatch has the effect of lowering the aggregate tax burden of the parties to the arrangement.” This research thesis exposes the type of hybrid mismatches identified by the OECD, including the one impacted by branch effects. Then, it will present the adaptation made to the anti-tax avoidance directive, to comply with OECD recommendations regarding hybrid mismatches. At last, dissertation will give an overview of the environment in which the action 2 of BEPS project is in Belgium. This work shows that the OECD has made a very complete set of recommendations that should eradicate hybrid mismatches even if the economic and politic environment will challenge it in the next years.