Traduction de «Impôts sur le bénéfice à payer » (Français → Anglais) :

58. Stresses that the OECD points to the use by some MNCs of strategies that allow them to pay as little as 5 % in corporate taxes when smaller businesses are paying up to 30 %, and is deeply concerned that, according to some studies, the corporate tax contribution of cross-border companies is up to 30 % lower, on average, than that of domestic companies operating in only one country; finds it unacceptable that, as a result of those strategies, some MNCs can pay a very low effective corporate tax rate while some SMEs have to pay their full share of tax;

20. Notes that research by the IMF covering 51 countries concludes that profit shifting between tax jurisdictions results in an average revenue loss of about 5 % of current corporate income tax revenue – but of almost 13 % in non-OECD countries; notes also that, according to the Commission, econometric evidence shows that FDI’s sensitivity to corporate taxation has increased over time; underlines the fact that, according to a study, an estimated EUR 1 trillion of potential tax revenue is lost each year through the combined effect of tax fraud, tax evasion, including the shadow economy, and tax avoidance in the EU , and that estimates point to yearly losses to national budgets of around EUR 50-70 billion as a result of tax avoidance, but t ...[+++]hat these revenue losses across the EU could in reality amount to around EUR 160-190 billion if special tax arrangements, inefficiencies in collection and other such activities were taken into account ; whereas the UN Commission for Trade and Development has calculated that developing countries lose around USD 100 billion per year in revenues through tax avoidance by MNCs; stresses that these figures should be considered with caution and may underestimate the actual losses to national budgets, given the limited transparency and different accounting and conceptual frameworks around the globe, which affect the availability of comparable and meaningful data and the reliability of any estimate;

20. Notes that research by the IMF covering 51 countries concludes that profit shifting between tax jurisdictions results in an average revenue loss of about 5 % of current corporate income tax revenue – but of almost 13 % in non-OECD countries; notes also that, according to the Commission, econometric evidence shows that FDI’s sensitivity to corporate taxation has increased over time; underlines the fact that, according to a study, an estimated EUR 1 trillion of potential tax revenue is lost each year through the combined effect of tax fraud, tax evasion, including the shadow economy, and tax avoidance in the EU, and that estimates point to yearly losses to national budgets of around EUR 50-70 billion as a result of tax avoidance, but th ...[+++]at these revenue losses across the EU could in reality amount to around EUR 160-190 billion if special tax arrangements, inefficiencies in collection and other such activities were taken into account; whereas the UN Commission for Trade and Development has calculated that developing countries lose around USD 100 billion per year in revenues through tax avoidance by MNCs; stresses that these figures should be considered with caution and may underestimate the actual losses to national budgets, given the limited transparency and different accounting and conceptual frameworks around the globe, which affect the availability of comparable and meaningful data and the reliability of any estimate;

EUROVOC descriptor: tax system tax on profits of self-employment corporation tax nationality of legal persons parent company subsidiary

I would also remind you that so long as some people are hiding their income and thus avoiding paying taxes, the rest of us have to pay more tax to make up for it.

Thus, the taxation of cooperatives’ revenues and corporate tax, taxation of profits or surpluses within the hands of the co-operators and taxation of indivisible reserves still differs from one country to another.