Prévention et répression de la fraude fiscale internationale
Institution:
Paris 2Disciplines:
Directors:
Abstract EN:
Prevention of, and law enforceent against, international tax evasion tax evasion is the citizen's revolt against state authority. It is a subject with strong emotional overtones which overshadow its purely technical, and often highly sophisticated aspects. In its international variety, the flight from taxes takes on an aggravted dimension, inasmuch as the tax dodger utilizes the sovereignty of a foreign state in an effort to jeopardize law enforcement in his own country. This represents a major challenge to any civilized society, and thus requires organized cooperation among governments in order to devise and apply concerted counter-measures. The present thesis deals with measures developed throughout the french tax laws to protect public finances from such attacks. Part one of the work analyzes the methods used to curb indirect transfers of profit. With due distinction made between countries with similar tax systems, on one hand, and tax heavens on the other. Special attention is devoted to the applicable provisions of domestic law, such as articles 57 and 238-a of the tax code. Part two concerns the transfers of income and assets, which represent a more subtle and dangerous type of evasion, since the target, in this case, is the very source of taxation. The spotlight, in this section, is directed on the relevant aspects of internal legislation, as well as on the rules laid down by international conventions and treaties. The concluding pages stress the paramount importance of international cooperation among fiscal administrations, which appears as an essential prerequisite of success in the fight against international tax evasion.
Abstract FR:
La fraude fiscale est l'expression de l'insurrection de l'individu contre l'etat. Il s'agit donc d'un sujet extremement controverse dont le caractere passionnel masque les aspects tres techniques de la matiere, comme l'arbre cache la foret. La fraude fiscale internationale, prolongement de la fraude fiscale classique, est, en fait, un phenomene specifique dans la mesure ou le fraudeur vient s'adjoindre le concours de la souverainete fiscale d'un etat etranger pour contourner la souverainete fiscale du sien. Face a ce defi, diverses mesures ont ete adoptees par les etats en general et par la france en particulier. Cette these a pour objet l'etude des dispositions substantielles de droit francais, concues dans le but de prevenir et de reprimer la fraude fiscale internationale. Une premiere partie est consacree aux methodes de prevention et de repression des transferts indirects de benefices, en prenant soin de distinguer entre les etats a regime fiscal similaire et les etats a regime fiscal privilegie. Cette partie traite principalement des textes du droit interne qui sont les plus significatifs en la matiere (article 57 du cgi, article 238-a du cgi. . . ). La deuxieme partie est relative aux transferts de revenus et de patrimoine qui correspondent a une manifestation plus subtile et plus dangereuse de la fraude fiscale internationale, puisque le fraudeur agit directement sur le lieu de naissance de l'imposition. Cette deuxieme partie fait place aussi bien a l'etude des dispositions du droit interne qu'a celles resultant des conventions internationales. Enfin, la conclusion insiste sur l'extreme importance de la cooperation fiscale entre etats qui apparait comme une condition indispensable de la lutte contre la fraude fiscale internationale.