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| Content Provider | OECD iLibrary |
|---|---|
| Organization | OECD |
| Abstract | On examinera dans ce chapitre les accords de répartition des coûts (ARC) entre deux entreprises associées ou plus (et, éventuellement, avec des entreprises indépendantes). Il existe de nombreux types d'accords de répartition des coûts. Ce chapitre n'a pas pour but d'analyser ou d'exposer les conséquences fiscales de chaque variante, mais de fournir des orientations générales permettant de déterminer si les conditions établies par des entreprises associées pour un ARC sont conformes au principe de pleine concurrence. Les conséquences fiscales d’un ARC varient selon que l’accord a été conçu conformément au principe de pleine concurrence aux termes des dispositions du présent chapitre et documenté de manière adéquate. Ce chapitre ne résout pas tous les problèmes importants concernant l’application et les conséquences fiscales des accords de répartition des coûts. Par exemple, il serait peut-être nécessaire de disposer d’indications complémentaires sur l’évaluation des contributions aux ARC, en particulier sur le point de savoir quand il y a lieu de se fonder sur les coûts ou sur les prix du marché et sur les effets des subventions publiques ou des mesures d’incitations fiscales (voir paragraphes 8.15 et 8.17). Il y aurait lieu aussi d’examiner plus en profondeur les caractéristiques fiscales des contributions, des paiements compensatoires et des paiements d’entrée et de sortie (voir paragraphes 8.23, 8.25, 8.33 et 8.35). D’autres travaux seront entrepris en cas de nécessité en vue de mettre à jour et de développer ce chapitre à mesure que l’on disposera de plus d’expérience sur le fonctionnement effectif des ARC. |
| Page Count | 16 |
| Starting Page | 199 |
| Ending Page | 214 |
| Language | French |
| Publisher | OECD Publishing |
| Publisher Date | 2009-08-19 |
| Access Restriction | Open |
| Subject Keyword | Taxation Industry and Services Trade |
| Content Type | Text |
| Resource Type | Chapter |
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