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Sociétés --- Entreprises --- Concurrence fiscale --- Impôts --- Harmonisation européenne --- sociétés --- impôts --- entreprises --- concurrence fiscale --- harmonisation européenne

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Corporate tax rates have fallen substantially in the European Union during the last decades and a number of countries including Luxembourg and the United Kingdom have already announced that they will reduce again their corporate tax rate in the near future. It is thus obvious that tax competition will continue to intensify among European countries in the coming years. This arises because there is increasing pressure on governments to attract new investment and companies. Nevertheless, this competition is not without consequence.

In this context, this dissertation will examine the effects of corporate taxation on the location decisions of firms. 

For this purpose, we will first analyse the evolution of corporate tax rates in Belgium and in the European Union. 

After, in the second chapter, we will identify locational factors regarded as important by companies when deciding where to locate.

The third chapter will analyse in depth the impact of corporate taxation on the location of firms and profits. 

Lastly, we will see whether tax competition is a real problem and if there exist arguments for some tax harmonization. We will also have a look at the strategy adopted by the European Union in order to deal with tax competition.

impôt des sociétés --- localisation des entreprises --- concurrence fiscale --- Sciences économiques & de gestion > Economie internationale

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Droit fiscal (droit international) --- Évasion fiscale. --- Double imposition. --- Concurrence fiscale. --- Double imposition --- Transparence (droit) --- Traités. --- Impôt.

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Suite aux différentes crises financières et scandales financiers ayant éclatés dans la presse depuis les années 2000, la Commission européenne a décidé d’avoir une approche plus ferme quant aux mesures prises par les Etats membres en matière de fiscalité directe et aux rescrits fiscaux passés avec différentes multinationales.
En tentant par tous les moyens d’attirer ces groupes et donc des capitaux importants, une forme de concurrence fiscale dommageable est née au détriment des bases imposables des Etats membres entrainant ainsi une race to the bottom entre ces derniers au niveau fiscal.
Pour lutter contre ces effets néfastes et étant dépourvu de moyens de hard law spécifique à cette problématique, la Commission européenne a privilégié l’utilisation du régime d’aides d’Etat tel que porté aux articles 107 et suivants du TFUE.
Toutefois, nous observerons que cette solution reste complexe dans la mesure ou l’outil de l’article 107 TFUE n’a pas été façonné dans cette perspective de lutte contre la concurrence fiscale dommageable.
Nous tenterons dès lors d’évaluer la pertinence de l’utilisation de ces règles, à la lumière de quelques décisions de la Commission et des juridictions de l’UE, pour enfin évoquer quelques pistes d’avenir dans la lutte contre cette problématique.

concurrence fiscale --- aide d'Etat --- Commission européenne --- 107 TFUE --- tax ruling --- Droit, criminologie & sciences politiques > Droit fiscal

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Globalisation has been occurring for decades, making capital and labour more and more mobile. This has led companies to relocate their activities around the world. This wave of relocation means that companies started to generate profits in many different countries. This led to a growing competition between states, who wanted to attract as many companies as possible on their grounds and to benefit from the tax revenues that it can generate. Tax competition has been marked by diminishing corporate tax rates everywhere in Europe and in many places worldwide. Belgium also followed these trends and decreased its corporate tax rates across time. However, its rate stayed among the highest ones in Europe. Belgium still managed to attract companies with its strategy, which consists in shrinking its corporate tax base thanks to several tax expenditures and deductions granted to some kinds of firms. At the same time, companies are also using more and more techniques to evade taxation or decrease their tax burden. This has prompted Europe to react and to propose solutions to prevent this kind of behaviour from firms. Current solutions are seeking to harmonise as much as possible national tax regimes and European policies.

Concurrence fiscale --- Impôt des sociétés --- Harmonisation fiscale --- Régime fiscal belge --- Tax competition --- Tax harmonisation --- Corporate income tax --- Belgian tax regime --- Sciences économiques & de gestion > Systèmes économiques & économie publique