{"id":646317,"date":"2026-01-07T04:43:12","date_gmt":"2026-01-07T04:43:12","guid":{"rendered":"https:\/\/www.europesays.com\/fr\/646317\/"},"modified":"2026-01-07T04:43:12","modified_gmt":"2026-01-07T04:43:12","slug":"les-etats-unis-saffranchissent-de-limpot-minimum-mondial-sur-les-societes","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/fr\/646317\/","title":{"rendered":"les \u00c9tats-Unis s\u2019affranchissent de l\u2019imp\u00f4t minimum mondial sur les soci\u00e9t\u00e9s"},"content":{"rendered":"

\n D\u00c9CRYPTAGE <\/strong>– Un accord entre 140\u00a0pays valide que les multinationales am\u00e9ricaines ne soient pas soumises \u00e0 l\u2019\u00e9tranger \u00e0 une taxation minimum de 15\u00a0%.<\/p>\n

Dans un monde sous tension, o\u00f9\u00a0Donald Trump multiplie les coups de force<\/a>, les \u00c9tats-Unis viennent de remporter une victoire sur le terrain fiscal. Washington s\u2019est f\u00e9licit\u00e9 lundi d\u2019avoir obtenu que les multinationales am\u00e9ricaines, dont\u00a0les g\u00e9ants Amazon, Apple ou Google<\/a>, soient exempt\u00e9es de l\u2019imp\u00f4t minimum mondial. Obtenue de longue haleine sous l\u2019\u00e9gide de l\u2019OCDE, cette vaste r\u00e9forme endoss\u00e9e fin 2021 par 140\u00a0pays, pr\u00e9voit dans le cadre de son \u00ab\u00a0pilier\u00a02\u00a0\u00bb l\u2019instauration d\u2019un taux minimum effectif de 15\u00a0% sur les b\u00e9n\u00e9fices des grandes entreprises affichant un chiffre d\u2019affaires de plus de 750\u00a0millions de dollars.<\/p>\n

L\u2019objectif de cette coordination internationale \u00e9tait d\u2019emp\u00eacher l\u2019optimisation fiscale de multinationales qui localisent fictivement des b\u00e9n\u00e9fices dans des juridictions \u00e0 taxation faible, voire nulle, autrement dit des paradis fiscaux, et ainsi d\u2019\u00e9chapper \u00e0 l\u2019imp\u00f4t dans les pays d\u2019activit\u00e9 r\u00e9elle et de cr\u00e9ation de valeur. Quelque soixante pays ont adapt\u00e9 leur l\u00e9gislation \u00e0\u2026<\/p>\n

\n Cet article est r\u00e9serv\u00e9 aux abonn\u00e9s. Il vous reste 80% \u00e0 d\u00e9couvrir.\n <\/p>\n

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