Maître Thomas FALCHI

Avocat au barreau de Paris

Compétences : Fiscalité de l'activité professionnelle, T.V.A., Fiscalité des particuliers, Fiscalité immobilière, Fiscalité du patrimoine, Fiscalité internationale, Droit fiscal et droit douanier

Barreau : Paris

Adresse : 24 RUE ERLANGER 75016 PARIS

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Publié le 13/07/2018

Ratification de la convention multilatérale

Article juridique - Droit fiscal et droit douanier

Par Me Thomas FALCHI

Ratification de la convention multilatérale

67 États ont signé le 7 juin 2017 la convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert des bénéfices (BEPS).

Pour mémoire (cf. L'Actua Bulletin No.7 du Cabinet CLC.avocats), elle a pour objectif d’introduire au sein des conventions fiscales bilatérales les standards minimums des Actions Nos.2, 6, 7 et 14 du plan anti-BEPS, soit :

neutraliser les effets des dispositifs hybrides (Action 2) ;
empêcher l’octroi des avantages des conventions fiscales lorsqu’il est inapproprié d’accorder ces avantages (Action 6) ;
empêcher les mesures visant à éviter artificiellement le statut d’établissement stable (Action 7) ; et,
accroître l'efficacité des mécanismes de règlement des différends (Action 14).

Elle est entrée en vigueur le 1er juillet 2018, ayant été ratifiée par plus de cinq juridictions (Autriche, Ile de Man, Jersey, Nouvelle-Zélande, Pologne, Royaume-Uni, Serbie, Slovénie et Suède).

La loi du 12 juillet 2018 (No.2018-604) autorise la ratification par la France de cet instrument multilatéral.

https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000037186586&fastPos=1&fastReqId=923431672&categorieLien=id&oldAction=rechTexte