L'interprétation des clauses anti-abus contenues dans les conventions fiscales bilatérales
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Mémoire (de fin d'études) de l'année 2010 dans le domaine Droit - Droit fiscal, note: 17, Université Lumière Lyon 2, langue: français, résumé La matière fiscale est peut être celle qui, par son objet, est la plus attachée à la souveraineté internationale des États. Non seulement ce sont ceux-ci qui la règlementent de manière exclusive dans les limites de leurs territoires respectifs, mais ce sont également eux qui, par l'intermédiaire de leurs administrations fiscales, la mettent en oeuvre afin d'assurer leurs moyens de subsistance. Ce nationalisme fiscal est un obstacle que rencontrent les opérateurs du commerce international, puisqu'il les oblige à se soumettre à des législations multiples et autonomes dès lors qu'une opération est réalisée sur le territoire où s'exerce la souveraineté fiscale d'un État. Plus gênant encore, cette absence de prise en compte par les États du fonctionnement de la fiscalité à l'étranger peut conduire au phénomène de double-imposition juridique du revenu, c'est à dire lorsque une personne se retrouve redevable d'un impôt auprès de deux ou plusieurs États à raison d'un même fait générateur pour une même période. La personne se verra donc assujettie au paiement de l'impôt deux fois au titre d'un revenu unique. Deux cas de figure sont possibles, selon que les deux États retiennent des critères d'assujettissement à l'impôt sur le revenu différents ou semblables: - Une personne résidant dans un État perçoit des revenus provenant d'un autre État et leurs législations fiscales respectives s'estiment toutes deux compétentes pour taxer ces revenus, l'État de résidence frappant tous les revenus reçus par ses résidents, alors que l'État dans lequel se situe le fait générateur entend imposer selon le principe de la source. - Une personne réside dans deux États et ceux-ci retiennent tous deux le principe d'imposition du revenu mondial. [...]
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