Comprendre et s’adapter à l’impôt minimum mondial: un guide pour les pays en développement

This guide provides a comprehensive framework for developing countries to understand and adapt to the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) rules. It explains the mechanisms of the 15% global minimum tax, evaluates national policy options for capturing top-up taxes, and analyzes legal obstacles such as fiscal stabilization clauses and bilateral investment treaties.

• The GloBE framework aims to ensure that large multinational enterprises (MNEs) with consolidated revenues generally exceeding 750 million EUR pay a minimum effective tax rate (ETR) of 15% in each jurisdiction where they operate.
• GloBE employs a hierarchy of rules to collect top-up taxes: the Income Inclusion Rule (IIR) allows a parent company's residence country to tax low-taxed income, while the Undertaxed Profits Rule (UTPR) serves as a backstop for intermediate or other jurisdictions.
• Developing countries can implement a Qualified Domestic Minimum Top-up Tax (QDMTT) to ensure that top-up taxes on local income are collected by the source country rather than by foreign jurisdictions via IIR or UTPR.
• The Substance-based Income Exclusion (SBIE) reduces the amount of profit subject to top-up tax based on a percentage of tangible assets and payroll costs, allowing countries to maintain some incentives for substantial economic activities.
• Profit-based tax incentives, such as tax holidays and free trade zones, are highly likely to reduce the ETR below 15% and thus be neutralized by GloBE, whereas cost-based incentives or indirect taxes generally have little to no impact on the GloBE ETR.
• Fiscal stabilization clauses in national laws or investment contracts may limit a government's ability to modify tax laws or implement a QDMTT without providing compensation to the investor.
• The Fair and Equitable Treatment (FET) standard in Bilateral Investment Treaties (BITs) represents the most significant legal risk for states implementing tax reforms, as investors may claim that changes to stabilized incentives violate their legitimate expectations.

APA

Christians, A., Lassourd, T., Mataba, K., Ogbebor, E., Readhead, A., Shay, S., & Tinhaga, Z. P. (2023). Comprendre et s’adapter à l’impôt minimum mondial: un guide pour les pays en développement. International Institute for Sustainable Development. https://www.iisd.org/system/files/2024-07/guide-developing-countries-adapt-global-minimum-tax-final-fr.pdf

Chicago

Christians, Allison, Thomas Lassourd, Kudzai Mataba, Eniye Ogbebor, Alexandra Readhead, Stephen Shay, and Zach Pouga Tinhaga. Comprendre et s’adapter à l’impôt minimum mondial: un guide pour les pays en développement. International Institute for Sustainable Development, 2023. https://www.iisd.org/system/files/2024-07/guide-developing-countries-adapt-global-minimum-tax-final-fr.pdf.

Wikipedia

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BibTeX

@techreport{christians2023comprendre, author = {Christians, Allison and Lassourd, Thomas and Mataba, Kudzai and Ogbebor, Eniye and Readhead, Alexandra and Shay, Stephen and Tinhaga, Zach Pouga}, title = {{Comprendre et s’adapter à l’impôt minimum mondial: un guide pour les pays en développement}}, institution = {International Institute for Sustainable Development}, year = {2023}, month = apr, url = {https://www.iisd.org/system/files/2024-07/guide-developing-countries-adapt-global-minimum-tax-final-fr.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }