﻿{"id":13658,"date":"2016-05-09T00:30:27","date_gmt":"2016-05-08T22:30:27","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13658"},"modified":"2024-09-26T16:59:51","modified_gmt":"2024-09-26T14:59:51","slug":"fiscalite-internationale-23","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/fiscalite-internationale-23\/","title":{"rendered":"La fiscalit\u00e9 internationale pour r\u00e9duire son imposition"},"content":{"rendered":"<p style=\"text-align: justify;\">Le scandale des Panama Papers a d\u00e9voil\u00e9 au grand jour les pratiques d&rsquo;optimisation fiscale de riches particuliers ou de grandes soci\u00e9t\u00e9s. Les arcanes de la fiscalit\u00e9 internationale, et l&rsquo;utilisation de prix de transfert entre les soci\u00e9t\u00e9s des grands groupes permettent en effet d&rsquo;optimiser leur fiscalit\u00e9 et leur imposition.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France explique dans cet article l\u2019\u00e9vasion fiscale des entreprises gr\u00e2ce \u00e0 cette m\u00e9thode.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">L&rsquo;utilisation des prix de transfert.<\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-13372\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/03\/r\u00e9diger-un-courrier-10-gimp-70.jpg\" alt=\"la fiscalit\u00e9 internationale optimis\u00e9e\" width=\"300\" height=\"150\" \/>Cette m\u00e9thode <strong>consiste, pour un groupe de soci\u00e9t\u00e9s, \u00e0 faire en sorte que les b\u00e9n\u00e9fices soient localis\u00e9s dans les pays o\u00f9 le taux d\u2019imposition est le plus faible.<\/strong><\/p>\n<p style=\"text-align: justify;\">Par exemple, imaginons un groupe tr\u00e8s simple de deux soci\u00e9t\u00e9s. L\u2019une produit des biens dans un pays \u00e9mergent (Roumanie) pour un co\u00fbt de revient de 10 \u20ac. L\u2019autre soci\u00e9t\u00e9 (fran\u00e7aise) revend les biens dans un pays d\u00e9velopp\u00e9, \u00e0 un prix de 100 \u20ac.<\/p>\n<p style=\"text-align: justify;\">La soci\u00e9t\u00e9 roumaine revend les biens \u00e0 la soci\u00e9t\u00e9 fran\u00e7aise pour son co\u00fbt de revient, et elle ne fait donc pas de b\u00e9n\u00e9fice. La soci\u00e9t\u00e9 fran\u00e7aise ach\u00e8te les biens 10 \u20ac et les revend 100 \u20ac, elle r\u00e9alise donc un b\u00e9n\u00e9fice de 90 \u20ac, impos\u00e9 (en France) \u00e0 33.1\/3%.<\/p>\n<p style=\"text-align: justify;\"><strong>Pour r\u00e9duire sa fiscalit\u00e9, le groupe va cr\u00e9er une troisi\u00e8me soci\u00e9t\u00e9 dans un paradis fiscal (Jersey\/Guernesey). La soci\u00e9t\u00e9 roumaine va alors vendre ses biens au prix de 10 \u20ac \u00e0 la soci\u00e9t\u00e9 de Jersey, qui va les revendre au prix de 90 \u20ac \u00e0 la soci\u00e9t\u00e9 fran\u00e7aise.<\/strong> Ainsi :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-12948\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/billet-puzzle-capital-gimp-90.jpg\" alt=\"la fiscalit\u00e9 internationale\" width=\"170\" height=\"133\" \/>La soci\u00e9t\u00e9 roumaine ne r\u00e9alise\u00a0 aucun b\u00e9n\u00e9fice,<\/li>\n<li style=\"text-align: justify;\">La soci\u00e9t\u00e9 fran\u00e7aise r\u00e9alise un b\u00e9n\u00e9fice de 100 -90 = 10 \u20ac impos\u00e9 \u00e0 33.1\/3%<\/li>\n<li style=\"text-align: justify;\">Enfin, la soci\u00e9t\u00e9 cr\u00e9\u00e9e dans un paradis fiscal (Jersey) r\u00e9alise un b\u00e9n\u00e9fice de 90 &#8211; 10 = 80 \u20ac non impos\u00e9 ou tr\u00e8s peu.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les paradis fiscaux offrent souvent une grande opacit\u00e9, ce qui permet d\u2019y cr\u00e9er une soci\u00e9t\u00e9 en toute discr\u00e9tion (normalement\u2026)<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> La troisi\u00e8me soci\u00e9t\u00e9 peut n&#8217;employer aucun salari\u00e9. Il s\u2019agit juste d\u2019une bo\u00eete aux lettres et d\u2019un compte bancaire sur lequel va transiter l\u2019argent du groupe. On parle alors de soci\u00e9t\u00e9 \u00e9cran <\/div><\/p>\n<p style=\"text-align: justify;\">Un groupe de soci\u00e9t\u00e9s a donc int\u00e9r\u00eat \u00e0 fixer ses prix de transfert de fa\u00e7on \u00e0 ce que le r\u00e9sultat soit :<\/p>\n<ul>\n<li style=\"text-align: justify;\">faible dans les pays impos\u00e9s<\/li>\n<li style=\"text-align: justify;\">et fort dans les pays faiblement impos\u00e9s.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">La mise en place d\u2019une holding.<\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-11566\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-18.jpg\" alt=\"fiscalit\u00e9 internationale : pourquoi utiliser une holding ?\" width=\"248\" height=\"143\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-18.jpg 619w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-18-300x174.jpg 300w\" sizes=\"(max-width: 248px) 100vw, 248px\" \/>Dans notre exemple, les b\u00e9n\u00e9fices, 80 \u20ac, sont g\u00e9n\u00e9r\u00e9s dans la soci\u00e9t\u00e9 bas\u00e9e dans un paradis fiscal (Jersey). Et, pour faire remonter ces b\u00e9n\u00e9fices vers la soci\u00e9t\u00e9 m\u00e8re, il convient de proc\u00e9der \u00e0 la distribution de dividendes.<\/p>\n<p style=\"text-align: justify;\">Ainsi, dans les groupes de soci\u00e9t\u00e9s, la mise en place d\u2019une soci\u00e9t\u00e9 holding est souvent un moyen de diminuer l\u2019imposition. Et d&rsquo;autant plus si celle-ci est bas\u00e9e dans un pays \u00e0 fiscalit\u00e9 avantageuse.<\/p>\n<p style=\"text-align: justify;\">En effet, <strong><a href=\"https:\/\/valoxy.org\/blog\/holding-et-fiscalite-avantageuse\/\" target=\"_blank\" rel=\"noopener noreferrer\">les soci\u00e9t\u00e9s holding<\/a> b\u00e9n\u00e9ficient (g\u00e9n\u00e9ralement) d\u2019une imposition plus faible sur leurs revenus d\u2019origine \u00e9trang\u00e8re que sur ceux de source nationale.<\/strong> Si les dividendes viennent d\u2019un paradis fiscal, ces revenus sont donc quasiment en franchise d\u2019imp\u00f4t.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Certains pays, pour attirer les holdings des grands groupes,\u00a0 n\u2019h\u00e9sitent \u00e0 mettre en place une fiscalit\u00e9 tr\u00e8s avantageuse sur les dividendes de source \u00e9trang\u00e8re.<\/strong> C\u2019est le cas par exemple des Pays-Bas ou de l\u2019Irlande <\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">La question de la l\u00e9galit\u00e9 de ce type d&rsquo;op\u00e9ration&#8230;<\/span><\/h2>\n<p style=\"text-align: justify;\">Commercer avec un pays \u00e0 l&rsquo;international est tout \u00e0 fait l\u00e9gal. (S&rsquo;il n&rsquo;est pas frapp\u00e9 d&#8217;embargo \u00e9conomique !). Mais est important que chaque pays puisse b\u00e9n\u00e9ficier des revenus fiscaux qui lui sont dus.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-13679\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/05\/Economie-internationale-2.jpg\" alt=\"la fiscalit\u00e9 internationale\" width=\"290\" height=\"156\" \/>La fiscalit\u00e9 des entreprises reposant sur la marge r\u00e9alis\u00e9e sur le territoire d&rsquo;un pays, <strong>il est important que les prix de transfert refl\u00e8tent la r\u00e9alit\u00e9 des co\u00fbts, afin que les comptes globaux de l&rsquo;entreprise refl\u00e8tent la v\u00e9rit\u00e9 de la valeur ajout\u00e9e g\u00e9n\u00e9r\u00e9e par chacun des territoires.<\/strong> Ainsi, l&rsquo;entreprise doit \u00eatre capable de justifier aupr\u00e8s des diff\u00e9rentes administrations fiscales les prix de transfert pratiqu\u00e9s. Dans notre exemple, si la majeure partie du travail, et donc de la valeur ajout\u00e9e, se situe en France et que seul le marketing est r\u00e9alis\u00e9 \u00e0 Jersey, il para\u00eet difficile de justifier que la plus grande part de la marge\u00a0 soit affect\u00e9e \u00e0 la soci\u00e9t\u00e9 situ\u00e9e \u00e0 Jersey&#8230;<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">La l\u00e9galit\u00e9 se situe donc dans la r\u00e9alit\u00e9 de la r\u00e9partition de la marge entre les diff\u00e9rentes soci\u00e9t\u00e9s. C&rsquo;est le prix de transfert, qui doit \u00eatre justifi\u00e9. <\/strong>L&rsquo;\u00e9vasion fiscale se caract\u00e9rise par l&rsquo;application d&rsquo;un prix de transfert inadapt\u00e9 et injustifi\u00e9. Il permet d&rsquo;orienter une partie des b\u00e9n\u00e9fices dans un pays peu fiscalis\u00e9.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">En conclusion\u00a0:<\/span><\/h2>\n<p style=\"text-align: justify;\">Dans la r\u00e9alit\u00e9, les groupes de soci\u00e9t\u00e9s se composent souvent de plusieurs centaines de filiales (voire beaucoup plus\u2026). Cela rend d&rsquo;autant plus complexe le suivi des mouvements de transferts de b\u00e9n\u00e9fices. Comment lutter contre ces dispositifs ? Un d\u00e9but de r\u00e9ponse a \u00e9t\u00e9 donn\u00e9 par l&rsquo;OCDE, et l&rsquo;instauration d&rsquo;un <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/limpot-mondial-de-15\/\" target=\"_self\" rel=\"noopener\">imp\u00f4t mondial de 15%<\/a>.<\/p>\n<p class=\"p1\"><span class=\"s1\">Retrouvez nos autres articles sur la fiscalit\u00e9 internationale sur le blog Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-internationale\/\"><span class=\"s3\">Pr\u00e9sentation g\u00e9n\u00e9rale de la fiscalit\u00e9 internationale<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/prix-de-transfert\/\"><span class=\"s3\">La fiscalit\u00e9 internationale : le contr\u00f4le des prix de transfert<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/comment-determiner-son-domicile-fiscal\/\"><span class=\"s3\">Comment d\u00e9terminer son domicile fiscal ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/la-fraude-fiscale-quest-ce-que-cest\/\"><span class=\"s3\">La fraude fiscale : qu\u2019est ce que c\u2019est ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le scandale des Panama Papers a d\u00e9voil\u00e9 au grand jour les pratiques d&rsquo;optimisation fiscale de riches particuliers ou de grandes soci\u00e9t\u00e9s. Les arcanes de la fiscalit\u00e9 internationale, et l&rsquo;utilisation de prix de transfert entre les soci\u00e9t\u00e9s des grands groupes permettent&#8230;<\/p>\n","protected":false},"author":1,"featured_media":13680,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-13658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscalit\u00e9 internationale : d\u00e9crypter la r\u00e9duction d&#039;imp\u00f4t | Valoxy<\/title>\n<meta name=\"description\" content=\"La fiscalit\u00e9 internationale permet \u00e0 de nombreuses entreprises de r\u00e9duire leur imposition. 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