Voici ma question écrite envoyée à la Commission sur le reporting pays par pays public, et la nécessité qu’il s’applique à toutes les juridictions fiscales du monde :

Les discussions récentes au sein du groupe Code de conduite du Conseil ont confirmé que de nombreux critères proposés par la Commission pour définir les paradis fiscaux au niveau européen ont été amoindris ou supprimés. Cette évolution, en contradiction avec les recommandations de la Commission mais aussi du Parlement européen, a des conséquences directes sur le projet de reporting pays par pays public des multinationales.

En effet, une liste commune réduite risque de cantonner les informations fournis aux seuls États de l’Union. Or, d’après l’ensemble des experts de l’optimisation fiscale, le reporting pays par pays public ne permettra de lutter efficacement contre la fuite des profits et l’évasion fiscale que s’il est mondial. Le prix Nobel d’économie Jospeh Stiglitz, devant la commission PANA, a invité l’Union à aller plus loin que ses partenaires en la matière, car elle est force motrice de la lutte multilatérale contre l’évasion et l’optimisation fiscales.

C’est pourquoi la commission ECON du Parlement a approuvé le 12 juin 2017 son rapport prévoyant la publication pour toutes les juridictions fiscales. Eu égard à ces évolutions et à l’ambition affichée par l’Union européenne dans sa Stratégie extérieure pour une imposition effective, la Commission est-elle prête à apporter son soutien à ces améliorations, afin de rendre pleinement effectif le reporting pays par pays public ?

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