USA : les réserves des républicains américains sur le projet du CBCR de l’OCDE

Les républicains américains freinent le soutien au CBCR de l’OCDE : 

In particular, the US Treasury has not even published its proposed regulations. In principle they should have a consultation, so they don’t have much time. There is already opposition in Congress, as we know from the Hatch-Ryan letter to the Treasury. But they cleared one hurdle this week, when the Senate Foreign Affairs Committee approved several pending tax treaties, including the multilateral Mutual Assistance Convention 2010, which should provide the main framework for exchange of CbCRs. (Full Senate approval is still needed, but apparently should be assured). But the actual Regulations may well face stronger opposition, both in Congress and perhaps in the courts. – com. Sol Piccioto

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