Austria, Slovenia, Greece and Bulgaria have agreed to propose a tax on a country-by-country Google, Apple, Facebook and Amazon based on ir turnover.This is one of priorities of Emmanuel Macron, and, by extension, its economy minister Bruno Le Maire. At A time when mechanisms of tax optimization used by giants of digital are more and more disparaged, Paris intends to show that it is manoeuvre to join up to quickly Europeans around a common initiative for taxation of GAFA (Google, Apple, Facebook, Amazon) country-by-country, on basis of ir turnover.
According to our information, The Mayor was able to convince four new countries to join initiative habs : Bulgaria, and Austria – which will, successively, rotating presidency of european Union in 2018, Slovenia and Greece.
In parallel, "Poland will bring toger a group of countries that will support our initiative, but without signing letter," says World, entourage of The Mayor. Indeed, a number of european States would be against mention in this letter of draft tax currently under construction to Commission on standardization at a european level in calculation of tax on companies, said " Ccctb ".
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At beginning of week, we had learned that Mayor had obtained agreement of his counterparts in German, Wolfgang Schäuble, German, Italian, Pier Carlo Padoan, and Spanish, Luis de Guindos, be prepared to sign a joint letter calling for a tax on "appropriate" for digital economy. The French proposal : "tax harmonization on revenue of giants of digital," which would tax giants of digital on basis of ir income, not ir income, as is case with corporate income tax. In fact, GAFA are most often organized in order to concentrate ir profits in subsidiaries to tax lighter. Legally, a company is not subject to taxation in a country only if it has a " permanent establishment ", what se groups are trying to avoid, for example, argues that it is not just affiliates marketing.
on Friday morning, Paris was hoped now to obtain formal support of presidency of estonia at meeting of european finance ministers (Ecofin) held on 15 and 16 September in Tallinn, before taking position of european leaders at digital Summit on September 29. "We want a proposal from Commission in first quarter of 2018" says one at Bercy.
The initiative, carried out drum beating by France is not without irritate Brussels, where site Ccctb mobilizes energies, while OECD is also working on se subjects. Thursday, 14 September, Pierre Moscovici, european commissioner for economic and financial affairs, has welcomed proposal habs, while being circumspect. "It is a subject on which we must move to 27. If each advance in his corner, so we're going to create a kind of paradise for digital and distorting news ", he warned.
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In entourage of The Mayor, it highlights urgency of situation. "The chances to reach quickly on basis of Ccctb are very low, because it is necessary to reach consensus on a tax basis on companies, to reach a consolidation between member States and solve problem of tax base. Our project is, itself, does not require any modification of law of international taxation. This allows us to obtain results within a reasonable time, " argues one.
" Our initiative is not contrary to work on Ccctb and those of OECD, but complementary, "says Bruno Le Maire, according to which" it is a historic opportunity to reform international taxation in digital age. "
moreover, however, proposal habs still needs to be investigated furr. How to assess turnover of giants of web on a country by country ? How to prevent businesses paying ir taxes in France are penalized ? And how to ensure soundness a legal device aimed at a few companies ? These are all questions that Paris has yet to answer precisely, so that no impact study has not yet been communicated on se topics.
" The taxes of businesses that are already taxed will be deducted from this tax, y will not have to pay more. And we will set a threshold so that start-ups who want to start ir activity are not subject " says one at Bercy.
For France, challenge is also to "recover tax revenue of order of several billion euros per year," says entourage of The Mayor. An argument of weight in France, a few days of submission of a draft finance bill 2018 especially tense.