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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Spelling suggestions: "subject:"qu'établissement stable"" "subject:"dansl’établissement stable""

1

Les situations triangulaires internationales en présence d’un établissement stable : éliminer les doubles impositions sans favoriser les doubles exonérations / International triangular tax cases involving a permanent establishment

Coin, Raphael 15 September 2016 (has links)
L’objet de cette thèse est de proposer un régime fiscal applicable à l’imposition des revenus passifs dans les situations triangulaires internationales. La première partie est consacrée à analyser la nature objective du risque de double imposition. Ce sont les situations triangulaires « passives » ou « subies ». La seconde partie est consacrée à analyser des situations triangulaires « actives » ou « choisies » qui peuvent être propices à la mise en place de structures fiscalement « avantageuses ». L’étude est complétée par des propositions de modification du Modèle de convention fiscale. / The purpose of this work is to propose a tax treatment applicable to passive income in international triangular tax cases. The first part of the study is dedicated to the analyses of the double tax exposure. These are “passive” triangular cases or “incurred”, where potential double tax and uncertainty creates an issue for economic growth. The second part of the study is dealing with “active” triangular situations that may be motivated by the tax benefit resulting from these structures. The conclusion of our study will include proposals to amend the OECD treaty Model.
Situations triangulaires actives
Situations triangulaires passives
Double imposition
Modèle de convention fiscale
OCDE
BEPS
Sous-établissement stable
Situations triangulaires CFC
Etablissemment stable
Active triangular tax cases
Passive triangular tax cases
Double taxation
Model convention
BEPS
CFC sub-permanent establishment
Permanent establishment

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