Sur la route de l’Ile de Man
Auteur | Sylvie Leyder |
Située dans la mer d’Irlande, l’Ile de Man dépend de la Couronne Britannique mais ne fait partie du Royaume-Uni ni de l’Union Européenne.
Epinglée par l’OCDE comme étant un paradis fiscal, une juridiction aux pratiques fiscales dommageables, l’Ile de Man a pris des engagements pour améliorer sa transparence fiscale et mettre en place des échanges effectifs de renseignement en matière fiscale.
Ceci a permis à l’Ile de Man de figurer sur la liste blanche des juridictions coopératives publiées par l’OCDE en avril 2009.
Dans le cadre des démarches de l’Ile de Man (et également de la Belgique) en vue de répondre à la norme proposée par le G20 en avril 2009 (soit la signature de 12 conventions d’échanges d’informations fiscales conformes aux standards internationaux), une convention préventive de la double imposition conforme au modèle OCDE a été signée le 16 juillet 2009 entre la Belgique et l’Ile de Man. Cette convention a été ratifiée par l’Ile de Man en octobre 2009 et doit maintenant être ratifiée par la Belgique. L’accord devrait entrer en vigueur le 1er janvier 2011.
Cette convention dénote de la volonté de l’Ile de Man de renforcer sa réputation en tant que centre d’affaires international et non plus en tant que centre offshore.
Dans cette optique, la convention vise à supprimer les doubles impositions fiscales nuisant au...
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