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

The document explains the mechanics of the GloBE rules, which aim to ensure large multinational enterprises (MNEs) pay a minimum effective tax rate of 15%. It outlines three primary response options for developing countries: introducing a locally collected minimum tax (either a Qualified Domestic Minimum Top-up Tax or a general national minimum tax), reviewing and reforming tax incentives that lower the effective tax rate below 15%, or focusing on other priorities if the impact is negligible. The guide also provides a step-by-step methodology for assessing a country's exposure based on available data and analyzes legal obstacles, such as fiscal stabilization clauses in investment contracts and Bilateral Investment Treaties (BITs), that may hinder tax reforms.

• The GloBE rules establish a global minimum tax rate of 15% for large multinational enterprises (MNEs), generally those with annual consolidated revenues exceeding 750 million EUR.
• If an MNE's effective tax rate (ETR) in a jurisdiction is below 15%, the GloBE rules allow other jurisdictions to collect a top-up tax via the Income Inclusion Rule (IIR) or the Undertaxed Profits Rule (UTPR).
• Developing countries can prioritize their own taxing rights by implementing a Qualified Domestic Minimum Top-up Tax (QDMTT), which ensures the top-up tax is collected by the source country rather than the parent company's jurisdiction.
• The Substance-Based Income Exclusion (SBIE) reduces the amount of profit subject to the top-up tax based on a percentage of the MNE's tangible assets and payroll costs in the source country.
• Tax incentives that eliminate or significantly reduce income tax, such as tax holidays and free export zones, have a high probability of reducing the ETR below 15% and thus triggering top-up taxes in other jurisdictions.
• Certain tax measures, such as payroll taxes, property taxes, and indirect taxes (VAT or sales tax), are not considered 'covered taxes' under GloBE and therefore do not impact the calculation of the 15% minimum effective tax rate.
• Fiscal stabilization clauses in national laws or investment contracts may create legal risks for countries attempting to raise taxes or remove incentives to comply with GloBE.
• The 'Fair and Equitable Treatment' (FET) standard in Bilateral Investment Treaties (BITs) is identified as the most significant risk factor for states implementing tax reforms in response to GloBE.
• Preliminary simulations suggest that developed economies and low-tax developing economies stand to gain the most from top-up taxes, while the least developed countries (LDCs) have very little revenue at stake.

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

{{cite report |last1=Christians |first1=Allison |last2=Lassourd |first2=Thomas |last3=Mataba |first3=Kudzai |last4=Ogbebor |first4=Eniye |last5=Readhead |first5=Alexandra |last6=Shay |first6=Stephen |last7=Tinhaga |first7=Zach Pouga |title=Comprendre et s’adapter à l’impôt minimum mondial: un guide pour les pays en développement |publisher=International Institute for Sustainable Development |date=April 2023 |url=https://www.iisd.org/system/files/2024-07/guide-developing-countries-adapt-global-minimum-tax-final-fr.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

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} }