L’impôt minimum mondial et les zones économiques spéciales

The document analyzes how the OECD's Pillar Two GloBE rules, which mandate a 15% minimum effective tax rate for large multinationals, undermine traditional SEZ tax incentives like corporate income tax exemptions. It argues that such incentives are often ineffective for long-term competitiveness and recommends that countries shift toward non-fiscal incentives, cost-based incentives, and sustainable energy investments to avoid revenue loss to other jurisdictions.

• The GloBE rules require multinational enterprises (MNEs) with annual consolidated revenues exceeding 750 million EUR to pay a top-up tax if their effective tax rate (ETR) in a jurisdiction falls below 15%.
• Common SEZ tax incentives, such as 100% corporate income tax exemptions, conditional exemptions, and reduced fixed rates, are at high risk of being neutralized by GloBE rules because they lower the ETR below the 15% threshold.

APA

Ndubai-Ngigi, J. W., & Readhead, A. (2024). L’impôt minimum mondial et les zones économiques spéciales. International Institute for Sustainable Development. https://www.iisd.org/system/files/2024-09/global-minimum-tax-special-economic-zones-fr.pdf

Chicago

Ndubai-Ngigi, Joy Waruguru, and Alexandra Readhead. L’impôt minimum mondial et les zones économiques spéciales. International Institute for Sustainable Development, 2024. https://www.iisd.org/system/files/2024-09/global-minimum-tax-special-economic-zones-fr.pdf.

Wikipedia

{{cite report |last1=Ndubai-Ngigi |first1=Joy Waruguru |last2=Readhead |first2=Alexandra |title=L’impôt minimum mondial et les zones économiques spéciales |publisher=International Institute for Sustainable Development |date=July 2024 |url=https://www.iisd.org/system/files/2024-09/global-minimum-tax-special-economic-zones-fr.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{ndubaingigi2024limpt, author = {Ndubai-Ngigi, Joy Waruguru and Readhead, Alexandra}, title = {{L’impôt minimum mondial et les zones économiques spéciales}}, institution = {International Institute for Sustainable Development}, year = {2024}, month = jul, url = {https://www.iisd.org/system/files/2024-09/global-minimum-tax-special-economic-zones-fr.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }