{"id":7944,"date":"2024-06-14T09:20:06","date_gmt":"2024-06-14T07:20:06","guid":{"rendered":"https:\/\/finharmony.net\/staging\/?p=7944"},"modified":"2024-11-25T10:12:27","modified_gmt":"2024-11-25T09:12:27","slug":"impot-minimum-mondial-formation-pilier-2-nouvelles-normes-europeennes","status":"publish","type":"post","link":"https:\/\/finharmony.net\/staging\/impot-minimum-mondial-formation-pilier-2-nouvelles-normes-europeennes\/","title":{"rendered":"L&#8217;imp\u00f4t minimum mondial (Pilier 2)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h1>L&#8217;imp\u00f4t minimum mondial (Pilier 2)<\/h1>\n<p>Le mois dernier, FinHarmony a tenu la premi\u00e8re session de formation sur la nouvelle norme Pilier 2 et l&#8217;imp\u00f4t minimum mondial.<\/p>\n<p><a href=\"https:\/\/finharmony.net\/staging\/teacher\/frederic-petit\/\">Fr\u00e9d\u00e9ric Petit<\/a>, consultant expert de FinHarmony depuis plus de 15 ans, co-animait ce parcours aux c\u00f4t\u00e9s de Fabien Drouillard, avocat fiscaliste, qui a apport\u00e9 son expertise et son engagement tout au long de cette journ\u00e9e. Un grand merci \u00e0 lui pour sa pr\u00e9cieuse collaboration !<\/p>\n<h3>Mais alors, Pourquoi Pilier 2 ?<\/h3>\n<p>Le <strong>Pilier Deux<\/strong> est une initiative internationale visant \u00e0 instaurer un imp\u00f4t minimum mondial pour les grandes entreprises. Ce projet a \u00e9t\u00e9 lanc\u00e9 par <strong>l&#8217;Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques<\/strong> (OCDE) pour contrer l&#8217;\u00e9vasion fiscale et assurer une fiscalit\u00e9 \u00e9quitable. L&#8217;objectif est de fixer un taux d&#8217;imposition minimum mondial afin d&#8217;\u00e9viter la concurrence fiscale entre les pays et de garantir que les multinationales paient une part \u00e9quitable d&#8217;imp\u00f4ts, ind\u00e9pendamment de leur lieu de domiciliation.<\/p>\n<p>Ce dispositif est \u00e9troitement li\u00e9 au <strong>Country-by-Country Reporting (CbCR)<\/strong>, une obligation visant \u00e0 renforcer la transparence fiscale des entreprises multinationales. \u00c0 partir de juin 2024, le CbCR devient &#8220;public&#8221;, augmentant ainsi les exigences de transparence pour ces entreprises.<\/p>\n<h3>Principes<\/h3>\n<p>Le Pilier 2 repose sur la d\u00e9termination, par juridiction fiscale, d\u2019un <strong>Taux Effectif d\u2019Imp\u00f4t (TEI)<\/strong>. Si ce taux est inf\u00e9rieur \u00e0 15%, un imp\u00f4t compl\u00e9mentaire sera d\u00fb. Cet imp\u00f4t peut \u00eatre per\u00e7u de diff\u00e9rentes mani\u00e8res :<\/p>\n<ul>\n<li><strong>Imp\u00f4t compl\u00e9mentaire national pr\u00e9lev\u00e9 localement (ICN)<\/strong> : pay\u00e9 dans la juridiction \u00e0 faible taux d\u2019imposition.<\/li>\n<li><strong>R\u00e8gle d\u2019Inclusion du Revenu (RIR)<\/strong> : pay\u00e9 par l\u2019entit\u00e9 m\u00e8re ultime ou interm\u00e9diaire.<\/li>\n<li><strong>R\u00e8gle des B\u00e9n\u00e9fices Insuffisamment Impos\u00e9s (RBII)<\/strong> : appliqu\u00e9e en l\u2019absence de RIR au niveau de la m\u00e8re.<\/li>\n<\/ul>\n<h3>Quels sont les impacts attendus par la mise en place de cet imp\u00f4t minimum mondial ?<\/h3>\n<ul>\n<li><strong>R\u00e9duction de l&#8217;\u00e9vasion fiscale<\/strong> : L&#8217;imp\u00f4t minimum mondial vise \u00e0 r\u00e9duire les opportunit\u00e9s d&#8217;\u00e9vasion fiscale en dissuadant les entreprises de transf\u00e9rer leurs b\u00e9n\u00e9fices vers des juridictions \u00e0 faible imposition.<\/li>\n<li><strong>\u00c9quit\u00e9 fiscale<\/strong> : Il devrait \u00e9galement permettre une r\u00e9partition plus \u00e9quitable des recettes fiscales entre les pays.<\/li>\n<\/ul>\n<h4>Objectifs de la <a href=\"https:\/\/finharmony.net\/staging\/produit\/formation-pilier2-favoriser-linteraction-entre-fiscaliste-et-consolideurs\/\">formation propos\u00e9e par FinHarmony sur l&#8217;imp\u00f4t minimal mondial<\/a><\/h4>\n<p>Notre formation vise \u00e0 :<\/p>\n<ol>\n<li><strong>Comprendre les diff\u00e9rences d\u2019approches et de terminologie<\/strong> entre fiscalistes et consolideurs.<\/li>\n<li><strong>Ma\u00eetriser le mode de calcul<\/strong> des soci\u00e9t\u00e9s concern\u00e9es et des r\u00e9sultats de base pour le calcul du Taux Effectif d\u2019Imp\u00f4ts.<\/li>\n<li><strong>Identifier les simplifications possibles<\/strong> \u00e0 court et moyen terme.<\/li>\n<li><strong>D\u00e9terminer les impacts organisationnels<\/strong> et les r\u00e9percussions sur les syst\u00e8mes d\u2019information.<\/li>\n<\/ol>\n<h4>Prochaines sessions de formation<\/h4>\n<p>Si cette th\u00e9matique vous int\u00e9resse, nous avons pr\u00e9vu deux prochaines sessions de formation en 2024, les <strong>20 septembre<\/strong> et <strong>29 novembre<\/strong>.<\/p>\n<p>Pour plus d\u2019informations et pour vous inscrire, consultez la <a href=\"https:\/\/shorturl.at\/bmapA\">page d\u00e9di\u00e9e \u00e0 ce module<\/a>.<\/p>\n<p>Ne manquez pas cette opportunit\u00e9 de renforcer vos comp\u00e9tences et de vous pr\u00e9parer aux nouvelles exigences fiscales internationales avec FinHarmony.<\/p>\n<p>Consultez <a href=\"https:\/\/finharmony.net\/staging\/?post_type=product\">l&#8217;ensemble de notre catalogue de formation.\u00a0<\/a><\/p>\n<p><!-- notionvc: 87767f04-6cc9-4f08-ad1b-95a533fc8fcd -->[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] L&#8217;imp\u00f4t minimum mondial (Pilier 2) Le mois dernier, FinHarmony a tenu la premi\u00e8re session de formation sur la nouvelle norme Pilier 2 et l&#8217;imp\u00f4t minimum mondial. Fr\u00e9d\u00e9ric Petit,&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"inline_featured_image":false,"footnotes":""},"categories":[735],"tags":[],"class_list":["post-7944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imp\u00f4t minimum mondial - Formation Pilier 2 -<\/title>\n<meta name=\"description\" content=\"L&#039;imp\u00f4t minimum mondial (Pilier 2). D\u00e9couvrez les r\u00e8gles et applications de cette nouvelle norme. 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