{"id":17256,"date":"2023-07-14T15:27:50","date_gmt":"2023-07-14T19:27:50","guid":{"rendered":"https:\/\/thebusinesscouncil.ca\/?post_type=publication&#038;p=17256"},"modified":"2023-07-24T15:35:52","modified_gmt":"2023-07-24T19:35:52","slug":"permettre-une-reforme-de-la-fiscalite-internationale","status":"publish","type":"publication","link":"https:\/\/www.thebusinesscouncil.ca\/fr\/publication\/permettre-une-reforme-de-la-fiscalite-internationale\/","title":{"rendered":"<strong>Permettre une r\u00e9forme de la fiscalit\u00e9 internationale<\/strong>"},"content":{"rendered":"\n<p class=\"has-background\" style=\"background-color:#e5ebee\"><em>Lettre \u00e0 la vice-premi\u00e8re ministre et ministre des finances Chrystia Freeland concernant la mise en \u0153uvre de la taxe sur les services num\u00e9riques du Canada.<\/em><\/p>\n\n\n\n<p>Ch\u00e8re vice-premi\u00e8re ministre,<\/p>\n\n\n\n<p>Pour faire suite \u00e0 notre lettre du 15&nbsp;f\u00e9vrier&nbsp;2023, je vous \u00e9cris au nom du Conseil canadien des affaires afin de vous faire part de nos pr\u00e9occupations quant \u00e0 la d\u00e9cision du gouvernement d\u2019aller de l\u2019avant avec l\u2019application de la taxe unilat\u00e9rale sur les services num\u00e9riques (TSN) du Canada, en contravention avec l\u2019accord multinational conclu lors des pourparlers de l\u2019Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques (OCDE) qui se sont d\u00e9roul\u00e9s cette semaine \u00e0 Paris.<\/p>\n\n\n\n<p>Comme nous l\u2019avons d\u00e9j\u00e0 soulign\u00e9, l\u2019imposition unilat\u00e9rale d\u2019une TSN exposerait le Canada \u00e0 des repr\u00e9sailles de la part de son principal partenaire commercial et alli\u00e9, les \u00c9tats-Unis. Plusieurs hauts fonctionnaires am\u00e9ricains ont clairement indiqu\u00e9 que si le Canada imposait sa TSN unilat\u00e9ralement, en dehors d\u2019un accord-cadre multinational, ils demanderaient un r\u00e8glement des diff\u00e9rends dans le cadre de l\u2019accord Canada-\u00c9tats-Unis-Mexique (ACEUM).<\/p>\n\n\n\n<p>Katherine Tai, repr\u00e9sentante am\u00e9ricaine au commerce, a \u00e9voqu\u00e9 la TSN avec la ministre du commerce international, Mary Ng, en marge de la troisi\u00e8me r\u00e9union de la commission de libre-\u00e9change de l\u2019ACEUM, qui s\u2019est tenue \u00e0 Canc\u00fan la semaine derni\u00e8re. Ignorer les appels r\u00e9p\u00e9t\u00e9s des hauts fonctionnaires de l\u2019administration Biden et du Congr\u00e8s&nbsp;\u2014 d\u00e9mocrates et r\u00e9publicains confondus \u2014 revient \u00e0 risquer des repr\u00e9sailles et \u00e0 compromettre la r\u00e9vision de l\u2019ACEUM en 2026.<\/p>\n\n\n\n<p>Comme nous l\u2019avons indiqu\u00e9 dans notre lettre pr\u00e9c\u00e9dente, en raison de la disposition r\u00e9troactive de votre loi d\u2019habilitation de la TSN, un retard d\u2019un ou deux ans dans sa mise en \u0153uvre ne doit pas avoir de co\u00fbt financier. Le Canada conservera alors toutes ses options. Toutefois, si les n\u00e9gociations de l\u2019OCDE aboutissent, le Canada n\u2019aura pas \u00e0 imposer une TSN unilat\u00e9rale\u2009; vous avez clairement indiqu\u00e9 que c\u2019\u00e9tait votre pr\u00e9f\u00e9rence depuis le tout d\u00e9but.<\/p>\n\n\n\n<p>La seule ligne de conduite qui expose le Canada \u00e0 des risques co\u00fbteux, comme nous l\u2019avons signal\u00e9, est d\u2019aller de l\u2019avant avec la date limite acrimonieuse et arbitraire de janvier 2024. C\u2019est le sc\u00e9nario que le Canada doit \u00e9viter. Le Canada ne devrait pas imposer une TSN unilat\u00e9rale aux entreprises \u00e9trang\u00e8res ou nationales avant que le processus de l\u2019OCDE n\u2019ait pu suivre son cours. Tous les autres pays de l\u2019OCDE sont d\u2019accord.<\/p>\n\n\n\n<p>\u00c9tant donn\u00e9 que le Canada se pr\u00e9pare \u00e0 accueillir le prochain Sommet des leaders nord-am\u00e9ricains, soit plus tard cette ann\u00e9e, soit en janvier 2024, la mise en \u0153uvre de la TSN \u00e0 ce moment-l\u00e0 pourrait nuire \u00e0 cette proc\u00e9dure. Cette date co\u00efnciderait \u00e9galement avec le d\u00e9but du cycle \u00e9lectoral am\u00e9ricain, une p\u00e9riode au cours de laquelle des irritants transfrontaliers tels que la TSN peuvent \u00eatre dangereusement politis\u00e9s par candidats \u00e0 l\u2019\u00e9lection.<\/p>\n\n\n\n<p>Pour ces raisons, nous vous demandons avec insistance de reconsid\u00e9rer votre d\u00e9cision.<\/p>\n\n\n\n<p>Je vous prie d\u2019agr\u00e9er, Madame la Vice-premi\u00e8re ministre, l\u2019expression de mes sentiments distingu\u00e9s.<\/p>\n\n\n\n<p>Sincerement,<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.thebusinesscouncil.ca\/wp-content\/uploads\/2023\/06\/BlueInk_GH_Signature_2023-1024x943.png\" alt=\"\" class=\"wp-image-17173\" width=\"110\" height=\"100\" srcset=\"https:\/\/www.thebusinesscouncil.ca\/wp-content\/uploads\/2023\/06\/BlueInk_GH_Signature_2023-1024x943.png 1024w, https:\/\/www.thebusinesscouncil.ca\/wp-content\/uploads\/2023\/06\/BlueInk_GH_Signature_2023-300x276.png 300w, https:\/\/www.thebusinesscouncil.ca\/wp-content\/uploads\/2023\/06\/BlueInk_GH_Signature_2023-768x707.png 768w, https:\/\/www.thebusinesscouncil.ca\/wp-content\/uploads\/2023\/06\/BlueInk_GH_Signature_2023-1536x1415.png 1536w, https:\/\/www.thebusinesscouncil.ca\/wp-content\/uploads\/2023\/06\/BlueInk_GH_Signature_2023-217x200.png 217w, https:\/\/www.thebusinesscouncil.ca\/wp-content\/uploads\/2023\/06\/BlueInk_GH_Signature_2023.png 1581w\" sizes=\"auto, (max-width: 110px) 100vw, 110px\" \/><\/figure>\n\n\n\n<p>Goldy Hyder<\/p>\n\n\n\n<p>c.c.  L\u2019honorable Mary Ng, C.P., d\u00e9put\u00e9e<br>       Ministre du Commerce international, de la Promotion des exportations, de la Petite entreprise et du     D\u00e9veloppement \u00e9conomique<br>       Affaires mondiales Canada<\/p>\n\n\n\n<p>      M. Rob Stewart<br>      Sous-ministre du Commerce international<br>      Affaires mondiales Canada<\/p>\n\n\n\n<p>      M. Nick Leswick<br>      Sous-ministre des Finances par int\u00e9rim<br>      Finances Canada<\/p>\n","protected":false},"author":234,"featured_media":5444,"template":"","post_types":[97],"topics":[80,85,84],"class_list":["post-17256","publication","type-publication","status-publish","has-post-thumbnail","hentry","post_types-lettres"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Permettre une r\u00e9forme de la fiscalit\u00e9 internationale | Business Council of Canada<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.thebusinesscouncil.ca\/fr\/publication\/permettre-une-reforme-de-la-fiscalite-internationale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Permettre une r\u00e9forme de la fiscalit\u00e9 internationale | Business Council of Canada\" \/>\n<meta property=\"og:description\" content=\"Lettre \u00e0 la vice-premi\u00e8re ministre et ministre des finances Chrystia Freeland concernant la mise en \u0153uvre de la taxe sur les services num\u00e9riques du Canada. 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