Mauritius: L'Hypocrisie De l'OCDE

Last Updated: 11 April 2016
Article by Marc Hein

La dernière édition de la Revue Bloomberg Businessweek présente en page de couverture Reno, capitale du Nevada, comme étant un des plus grands 'tax havens' (paradis fiscaux) du monde. La Revue explique aussi le mouvement des capitaux de la Suisse vers le Nevada et comment utiliser le système pour préserver la confidentialité.

En décembre 2015, à un séminaire de la Mauritius Revenue Authority (MRA), j'attirai l'attention des participants sur certaines compagnies internationales qui délaissaient Maurice au profit du Nevada et du Delaware aux USA. Certains étaient très sceptiques de ce que j'avançai – surtout du fait que les USA sont la juridiction mère du FACTA (Foreign Acccount Tax Compliance Act). Tout cela est très technique et j'essaierai ici de simplifier les choses.

Le FACTA est en vigueur depuis 2015. Le FATCA a pour but de dépister les citoyens US où qu'ils soient dans le monde et ainsi les forcer à payer l'impôt américain. Les USA ont ainsi forcé la main à de nombreux pays afin de voter des lois uniquement pour les besoins du fisc américain. Ceux qui ne se pliaient pas au dictat des USA pouvaient faire face à des représailles économiques.

L'OCDE (Organisation pour la Coopération et le Développement Economique) ne tarda pas à imiter les américains pour inventer un nouveau système qui s'appelle le Common Reporting System (CRS) qui est lié à un système automatique et multilatéral pour échanger des informations confidentielles sur des individus ou des sociétés et des compagnies. Ainsi, celui qui détient un compte bancaire ou un portefeuille d'actions sera rapporté à la fin du compte au fisc de son pays de résidence. En somme, les pays de l'OCDE initiaient leur propre FACTA mais dans une forme différente.

Les accords du CRS ont été signés par à peu près la moitié des Etats de la planète avec quelques exceptions notoires – les USA, la Russie et la Chine. Quant à nous, à Maurice, nous nous sommes empressés de signer le FACTA et le CRS. En ce qu'il s'agit de ce dernier, on a heureusement repoussé l'application d'un an vers Septembre 2018.

Pour encore compliquer tout cela, l'OCDE nous sert maintenant un autre plat de résistance, le BEPS (Base Erosion Profit Shifting) qui se démembre en 15 actions très complexes qu'on voudrait nous imposer. Dr. Philip Baker, avocat fiscaliste londonien de renommée internationale en visite à Maurice en janvier dernier, nous a demandé de faire très attention au BEPS et de ne pas s'empresser de tout signer. J'ose espérer que nos autorités ont entendu son appel.

Celà nous ramène aux obligations extrêmement contraignantes que l'OCDE nous impose au nom d'une prétendue 'transparence' mais évidemment pas suivies par plusieurs pays. Nous sommes ici en présence d'un pays phare de l'OCDE nommément les USA qui font fi des règlements de la même OCDE.

L'OCDE ne le dira pas mais son but inavoué est de tuer des petits pays à faible fiscalité comme le nôtre. Les occidentaux veulent que leur opérateurs commerciaux, économiques ou industriels paient leurs impôts chez eux et non pas chez nous – même si leurs activités économiques se passent en dehors de leur pays d'origine pour profiter de la fameuse 'globalisation'. Nous voulons attirer ces multinationales chez nous pour y fixer leur siège social, l'OCDE ne le veut pas.

Certains pensent que l'OCDE essaie de nous aider à mieux aménager notre fiscalité et notre économie. Ce n'est pas vrai et c'est même un gros mensonge ! L'OCDE n'est pas la Banque Mondiale ou l'ONU, elle est un club select de pays industrialisés qui peinent à boucler leurs budgets et veulent empêcher les centres financiers comme le nôtre d'exister. Soyons conscient de cela dans notre analyse du futur et de nos prises de décisions futures.

L'Express.mu Article – http://www.lexpress.mu/idee/276651/lhypocrisie-locde

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