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118 • Fifty Shades of Tax Dodging convicted-of-tax-evasion-in-france-with-help-of-hsbc 442. Le Monde. (2014). HSBC mise en examen pour démarchage illicite et blanchiment. Published 21 November 2014. Accessed 22 May 2015: http://www.lemonde.fr/economie/article/2014/11/21/hsbc-mise-enexamen-pour-demarchage-illicite-et-blanchiment_4527192_3234. html 443. Times of India. (2015). India gets tax data from France, British Virgin Islands. Published 21 March 2015. Accessed 13 July 2015: http:// timesofindia.indiatimes.com/business/india-business/India-gets-taxdata-from-France-British-Virgin-Islands/articleshow/46641195.cms 444. Médiapart. (2015). L’argent caché de Jean-Marie Le Pen en Suisse. Published 27 April 2015. Accessed 22 May 2015: http://www.mediapart. fr/journal/france/270415/largent-cache-de-jean-marie-le-pen-ensuisse 445. France 24. (2015). Former Sarkozy aide charged in Libya funding probe. Published 8 March 2015. Accessed 13 July 2015: http://www.france24. com/en/20150308-former-sarkozy-aide-charged-libya-funding-probe 446. L’œil du 20h. (2014). Révélations sur les méthodes d’optimisation fiscal d’EDF, France 2. Accessed 22 May 2015: http://www.francetvinfo.fr/ economie/entreprises/info-france-2-revelations-sur-les-methodesdoptimisation-fiscale-dedf_768541.html 447. L’œil du 20h. (2015). Révélations sur l’escale d’Aéroport de Paris au pays de l’optimisation fiscale, France 2. Accessed 22 May 2015: http:// blog.francetvinfo.fr/oeil-20h/2015/02/19/info-france-2-revelationssur-lescale-daeroports-de-paris-au-pays-de-loptimisation-fiscale. html 448. Complément d’Enquête. (2014). A la recherche des filiales de Total aux Bermudes, France 2. Accessed 22 May 2015: http://www.francetvinfo. fr/economie/entreprises/video-complement-d-enquete-a-larecherche-des-filiales-de-total-aux-bermudes_775823.html 449. European Federation of Public Services. (2015). Unhappy meal: €1bn Tax Avoidance on the Menu at McDonald’s. Accessed 22 May 2015: http://www.notaxfraud.eu/sites/default/files/reports/FINAL%20 REPORT.pdf 450. Vicard. (2015). Profit shifting through transfer pricing: evidence from French firm level trade data, Banque de France. Accessed 13 July 2015: https://www.banque-france.fr/en/economics-statistics/ research/working-paper-series/document/555-1.html, p.21. 451. Euractiv. (2015). Germany, France and Italy Urge EU to Write Common Corporate Tax Laws. Accessed 13 July 2015: http://www.euractiv.com/ sections/euro-finance/germany-france-and-italy-urge-eu-writecommon-corporate-tax-laws-310489 452. Eurostat. (2014). Taxation trends in the European Union: Data for the EU Member States, Iceland and Norway. Accessed 13 July 2015: http:// ec.europa.eu/taxation_customs/resources/documents/taxation/gen_ info/economic_analysis/tax_structures/2014/report.pdf, p.36. 453. Ministère des Finances et des Comptes Publics. (2015). Projet de loi finances pour 2016. Page 47. Accessed 8 October 2015: http://www. economie.gouv.fr/files/files/PDF/plf_2016.pdf 454. Le Parisien. (2014). Budget 2015: 88 milliards d’euros pour l’Education Nationale. Accessed 22 May 2015: http://www.leparisien.fr/ actualite/budget-2015-88-milliards-d-euros-pour-l-educationnationale-01-10-2014-4179795.php 455. Comité de Suivi du CICE. (2015). Comité de suivi du Crédit d’impôt pour la compétitivité et l’emploi Rapport 2015. Page 27. Accessed 8 October 2015: http://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/ files/rapport_cice_2015-09-22_bat_0.pdf 456. The 2015 figures of Social security deficit are retrieved from Les Echos. (2015). La timide reprise de l’emploi soulage la Sécurité sociale. Accessed 16 October 2015: http://www.lesechos.fr/economiefrance/budget-fiscalite/021349505702-le-deficit-de-la-securitesociale-desormais-attendu-a-124-milliards-en-2015-1158497.php 457. Les Echos. (2015). France: Impact du CICE pas connu avant mi-2016, dit Pisani-Ferry. Accessed 13 July 2015: http://bourse.lesechos.fr/ infos-conseils-boursiers/actus-des-marches/infos-marches/franceimpact-du-cice-pas-connu-avant-mi-2016-dit-pisani-ferry-1059451. php 458. Ernst & Young. (2014). French Parliament approves Finance Bill for 2015 and Second Amended Finance Bill for 2014. Published 19 December 2015. Accessed 22 May 2015: http://www.ey.com/GL/en/ Services/Tax/International-Tax/Alert--French-Parliament-approves- Finance-Bill-for-2015-and-Second-Amended-Finance-Bill-for-2014 459. LSA Commerce et Consommation. (2015). Michel Sapin fait le point sur la situation économique alors que les rentrées fiscales bondissent. Accessed 23 September 2015: http://www.lsa-conso.fr/michel-sapinfait-le-point-sur-la-situation-economique-alors-que-les-rentreesfiscales-bondissent,219387 460. European Commission. (2014). A study on R&D tax incentives, op. cit., pp.91-94. 461. OECD. (2014). Examen de l’OCDE des politiques d’innovation: France. Accessed 13 July 2015: http://www.oecd.org/fr/sti/inno/innovationfrance-ocde.pdf, p.24. 462. AFII. (2013). Le credit impôt recherche. Accessed 23 August 2015: http://www.ambafrance-nl.org/IMG/pdf/credit-impot-recherche-CIR- France-2013-2.pdf 463. Ministère des Finances et des Comptes Publics. (2014). Annexe II au projet de loi des Finances 2015: Voies et Moyens. Accessed 22 May 2015: http://www.performance-publique.budget.gouv.fr/sites/ performance_publique/files/farandole/ressources/2014/pap/pdf/ VMT2-2014.pdf, p.21. 464. CNRS. (2015). Le budget du CNRS à la loupe. Accessed 22 May 2015: http://intranet.cnrs.fr/intranet/actus/150115-budget-science.html 465. Interview with French Finance Ministry officials, 11 June 2015. 466. Sciences en Marche. (2015). CIR et R&D: Efficacité du dispositif depuis la réforme depuis 2008. Accessed 22 May 2015: http:// sciencesenmarche.org/fr/wp-content/uploads/2015/04/ RapportSenat_SeM.pdf, p.21. 467. Ibid., pp.21-27. 468. L’œil du 20h. (2015). Optimisation fiscale: Renault ne cale pas sur le crédit impôt recherche. Published 6 May 2015. Accessed 22 May 22 2015: http://blog.francetvinfo.fr/oeil-20h/2015/05/06/videooptimisation-fiscale-renault-ne-cale-pas-sur-le-credit-impotrecherche.html 469. L’Humanité. (2015). Les milliards envolés du crédit impôt recherche. Published 17 April 2015. Accessed 22 May 2015: http://www.humanite. fr/les-milliards-envoles-du-credit-impot-recherche-571624 470. Assemblée Nationale. (2015). Proposition de résolution n°2606. Accessed 22 May 2015: http://www.assemblee-nationale.fr/14/ propositions/pion2606.asp 471. Médiapart. (2015). Crédit d’impôt recherche: le rapport que le Sénat a enterré. Published 23 June 2015. Accessed 13 July 2015: http://www. mediapart.fr/journal/economie/230615/credit-dimpot-recherche-lerapport-que-le-senat-enterre?page_article=1 472. Le Point. (2015). Crédit d’impôt cinéma : victoire pour Luc Besson. Accessed 12 October 2015: http://www.lepoint.fr/economie/credit-dimpot-cinema-victoire-pour-luc-besson-29-09-2015-1969060_28.php 473. Le JDD. (2015). Optimisation fiscale: la guerre aux multinationales est déclarée. Published 15 March 2015. Accessed 22 May 2015: http://www.lejdd.fr/Economie/Optimisation-fiscale-la-guerre-auxmultinationales-est-declaree-722802 474. Le Figaro. (2015). La France fait un nouveau pas vers une taxe des géants du Net. Published 1 June 2015. Accessed 2 June 2015: http://www.lefigaro.fr/secteur/high-tech/2015/06/01/32001- 20150601ARTFIG00298-la-france-avance-sur-l-idee-de-taxer-laconsommation-de-donnees-des-geants-du-net.php 475. FranceTV Info. (2014). Paradis fiscaux: Sapin veut des groupes publics ‘exemplaires’ après les révélations de France 2 sur EDF. Published 10 December 2014. Accessed 2 June 2015: http://www.francetvinfo.fr/ economie/impots/paradis-fiscaux/paradis-fiscaux-sapin-veut-des-
Fifty Shades of Tax Dodging • 119 476. Ibid. groupes-publics-exemplaires-apres-les-revelations-de-france-2- sur-edf_769507.html, 477. The EU Joint Transfer Pricing Forum. (2014). Statistics on APAs at the end of 2013, DOC: JTPF/007/2014/EN: http://ec.europa.eu/ taxation_customs/resources/documents/taxation/company_tax/ transfer_pricing/forum/final_apa_statistics_2013_en.pdf 478. Interview with French Finance Ministry officials, 11 June 2015. 479. Ministère du Redressement Productif. (2013). Étude comparative sur la fiscalité des brevets en Europe. Accessed 22 May 2015: http:// www.entreprises.gouv.fr/files/files/directions_services/etudes-etstatistiques/etudes/autres/2013-11-etude-fiscalite-brevet-europenov12.pdf, p.17. Please note that this ministerial post no longer exists and has passed under the authority of the Minister of Finance. 480. Ministère des Finances et des Comptes Publics. (2014). Annexe II au projet de loi des Finances 2015: Voies et Moyens. Accessed 22 May 2015: http://www.performance-publique.budget.gouv.fr/sites/ performance_publique/files/farandole/ressources/2014/pap/pdf/ VMT2-2014.pdf, p.144. 481. Le Lien Santé. (2014). Le déficit de l’hôpital s’est creusé en 2013. Published 11 February 2014. Accessed 22 May 2015: http://www. leliensante.fr/infos-secu/le-deficit-de-lhopital-sest-creuse-en-2013/ 482. Eurodad research. See Figure 4 and Table 5. The analysis has been conducted using a combination of data shared by ActionAid International, Martin Hearson of the London School of Economics and Political Science, from the International Bureau of Fiscal Documentation (IBFD) Tax Research Platform (http://online.ibfd.org/ kbase/), and from the 15 European governments’ websites containing their tax treaties (links to all these websites can be found here: http:// ec.europa.eu/taxation_customs/taxation/individuals/treaties_en.htm). The data only covers treaties that entered into force in 1970 or later. The data reflects the information that was available until 20 September 2015. In a few instances it was not possible to determine the relevant information regarding the statutory withholding tax rates or the rates contained in the treaties due to lack of publicly available information or language barriers. In such cases the treaties were either omitted from the calculation of the average rate reduction (as was the case with a treaty between France and Malawi) or additional information was sourced from the following two websites: http://www.treatypro. com/ and http://www2.deloitte.com/content/dam/Deloitte/global/ Documents/Tax/dttl-tax-withholding-tax-rates-2015.pdf. The category ‘developing countries ‘ covers the countries that fall into the World Bank’s categories of low-income, lower-middle income and uppermiddle income countries (which covers the span of GNI per capita from $0 to $12,735. Please refer to: http://data.worldbank.org/about/ country-and-lending-groups). 483. Interview with French Finance Ministry officials, 11 June 2015. 484. Ibid. 485. EY. (2015). New China-France Tax Treaty and Protocol Enters into force, Global Tax Alert. Published 11 March 2015. Accessed 23 August 2015: http://www.ey.com/GL/en/Services/Tax/International-Tax/Alert- -New-China-France-Tax-Treaty-and-Protocol-enter-into-force 486. KPMG. (2014). New China-France double tax agreement signed, China Tax Alert, Issue 3. Accessed 24 August 2015: http://www.kpmg. com/CN/en/IssuesAndInsights/ArticlesPublications/Newsletters/ ChinaAlerts/Documents/China-tax-alert-1402-03-New-China- France-double-tax-agreement-signed.pdf 487. EY. (2015). New China-France Tax Treaty and Protocol Enters into force, Global Tax Alert. Published 11 March 2015. Accessed 23 August 2015: http://www.ey.com/GL/en/Services/Tax/International-Tax/Alert- -New-China-France-Tax-Treaty-and-Protocol-enter-into-force 488. PPFJ. (2014). Que font les plus grandes banques françaises dans les paradis fiscaux? Page.3-4. Accessed 23 September 2015: http://www. stopparadisfiscaux.fr/IMG/pdf/etude-banques-PPFJ-13-11-2014.pdf 489. Interview with French Finance Ministry officials, 11 June 2015. 490. Ibid. 491. PPFJ. (2014). Transparence dans les industries extractives : ce qui va changer au 1er janvier 2015 avec la nouvelle loi. Accessed 8 October 2015: http://www.stopparadisfiscaux.fr/que-font-les-etats/la-france/ article/transparence-dans-les-industries 492. Publish What You Pay. (2014). Fact Sheet on EU Accounting and Transparency Directives. Accessed 22 May 2015: http://www. publishwhatyoupay.org/wp-content/uploads/2014/09/PWYP-factsheet-on-EU-Accounting-and-Transparency-Directives.pdf 493. Total. (2015). Consolidation Scope for 2014. Accessed 22 May 2015: http://www.total.com/sites/default/files/atoms/files/consolidationscope-2014_0.pdf 494. See Le Monde. (2015). Total va rapatrier neuf filiales situées dans des paradis fiscaux. Published 4 March 2015: http://www.lemonde.fr/ economie/article/2015/03/04/total-va-rapatrier-neuf-filiales-situeesdans-des-paradis-fiscaux_4587326_3234.html 495. Tax Justice Network. (2015). Financial Secrecy Index: http://www. financialsecrecyindex.com/ 496. Médiapart. (2015). Total ferme 9 filiale dans les paradis fiscaux: il en reste 169. Published 7 March 2015. Accessed 22 May 2015: http://blogs. mediapart.fr/edition/les-invites-de-mediapart/article/070315/totalferme-9-filiales-dans-les-paradis-fiscaux-il-en-reste-169 497. L’Observatoires des Multinationales. (2015). Transparence fiscale: les filiales oubliées de Total. Published 1 June 2015: http:// multinationales.org/Transparence-fiscale-les-filiales-oubliees-de- Total 498. ECOFIN. (2015). Proposal for a regulation of the European Parliament and of the Council on information accompanying transfers of funds & Proposal for a Directive of the European Parliament and of the Council on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing – Declarations by Member States, p.4. 499. EurActiv. (2014). Drive for EU public registers of company owners falls short. Published 17 December 2014. Accessed 27 August 2015: http:// www.euractiv.com/sections/euro-finance/drive-eu-public-registerscompany-owners-falls-short-310901 500. Interview with French Finance Ministry officials, 11 June 2015. 501. EurActiv. (2014). Drive for EU public registers of company owners falls short. Published 17 December 2014. Accessed 27 August 2015: http:// www.euractiv.com/sections/euro-finance/drive-eu-public-registerscompany-owners-falls-short-310901 502. Interview with French Finance Ministry officials, 11 June 2015. 503. Le Point. (2014). Hollande fait le voeu pieux d’une harmonization fiscale européenne. Published 21 June 2014. Accessed 22 May 2015: http://www.lepoint.fr/economie/hollande-fait-le-voeu-pieux-d-uneharmonisation-fiscale-europeenne-21-01-2014-1782831_28.php 504. Conseil d’Analyse Economique. (2014). Tax Harmonization in Europe: Moving Forward. Accessed 22 May 2015: http://www.cae-eco.fr/IMG/ pdf/cae-note014-en.pdf, p.1. 505. EurActiv. (2015). Germany, France and Italy Urge EU to Write Common Corporate Tax Laws, op. cit. 506. Représentation de la France à l’UE. (2015). Réunion de l’Eurogroupe et Conseil Ecofin (Luxembourg, 18-19 juin 2015). Published 19 June 2015. Accessed 13 July 2015: http://www.rpfrance.eu/reunion-de-leurogroupe-et-conseil 507. Le Monde. (2014). Luxleaks: Juncker promet de ne pas intervener dans l’enquête européenne. Published 6 November 2014. Accessed 22 May 2015: http://www.lemonde.fr/economie/article/2014/11/06/ luxleaks-juncker-promet-de-ne-pas-intervenir-dans-l-enqueteeuropeenne_4518984_3234.html 508. Vie Publique. (2014). Déclaration de M. Sapin ministre des finances et des comptes publics, sur la consolidation budgétaire de la France et sur la stratégie européenne de croissance, à l’Assemblée nationale le 6 mai 2015. Accessed 22 May 2015: http://discours.vie-publique.fr/ notices/153001194.html
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