Memo to the commissioner responsible for tax policy
Pascal Saint-Amans is a Non-Resident fellow at Bruegel, focusing his research on international tax policy. He was Director of the Centre for Tax Policy and Administration at the OECD from 1 February until October Mr. Saint-Amans, a French national, joined the OECD in September as Head of the International Co-operation and Tax Competition Division in the CTPA. He played a key role in the advancement of the OECD tax transparency agenda in the context of the G
Mr. Saint-Amans graduated from the National School of Administration (ENA) in and having earned a degree in history, he also received a degree from the Institut d’études politiques of Paris.
He was an official in the French Ministry for Finance for nearly a decade, where he held various positions within the Treasury, including heading the supervision of the EU work on direct taxes. He was Financial director of the French Energy Regulation Agency before becoming head of the tax treaty negotiations and mutual agreement procedures.
Pascal joined Brunswick Group as a partner in November He is also a Professor at Lausanne Faculty of Law.
Pascal Saint-Amans (OCDE) : « Le projet BEPS était un impératif politique »
Décideurs. Il y a quelques années, un projet comme le BEPS semblait impossible à mettre en place, et pourtant, il entre aujourd’hui en vigueur. Comment avez-vous réussi ce tour de force ?
Pascal Saint-Amans. Pendant longtemps, le rôle de l’OCDE s’est limité à fournir des principes sur l’interprétation de certaines règles et à mettre à jour un modèle de convention fiscale. La coopération se limitait, grosso modo, à éviter la double imposition pour les entreprises. Quand je suis arrivé en poste en , les règles existantes ne fonctionnaient plus très bien et les paradis fiscaux prospéraient. Les pays étant souverains fiscalement, ils ne souhaitaient pas coopérer. Le projet BEPS – Base Erosion and Profit Shifting – a germé dans un contexte de crise fiscale et budgétaire. Les multinationales payaient très peu d’impôts : agir était un impératif politique. Nous avons commencé à évoquer l’idée d’un tel projet en , puis obtenu un mandat du G20 en , probablement déclenché par l’affaire Starbucks au Royaume-Uni (à l’époque, Reuters avait révélé que la firme n’avait jamais payé d’impôt sur le
« Paradis fiscaux », de Pascal Saint-Amans : le chemin de croix d’un négociateur hors pair
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L’ex-directeur du centre de la fiscalité de l’OCDE Pascal Saint-Amans montre, dans son livre, à quel point il est difficile de reprendre du pouvoir aux multinationales.
Article réservé aux abonnés
C’est un jeu de patience. Une partie interminable dans laquelle les cartes sont rarement celles que l’on espère. N’importe qui aurait laissé tomber. Pas Pascal Saint-Amans, qui livre, dans Paradis fiscaux. Comment on a changé le cours de l’histoire (Seuil, pages, 22 euros), le récit de quinze ans de négociations diplomatico-financières. Directeur du centre de la fiscalité de l’Organisation de coopération et de développement économiques (OCDE) jusqu’en octobre , ce haut fonctionnaire français, qui a le service public chevillé au corps, montre à quel point il est difficile, fastidieux et parfois décourageant de reprendre du terrain aux paradis fiscaux et du pouvoir aux multinationales, qui font tout pour pa
Paris
France
Pascal advises clients worldwide on policy and regulatory matters, including tax-related issues.
Prior to joining Brunswick, Pascal was director of the Centre for Tax Policy and Administration at the OECD where, working with G20 countries, he led the international tax policy reform, including ending bank secrecy or updating the rules for the taxation of Multinational Enterprises, known as the BEPS (Base Erosion and Profit Shifting) project. Pascal supported countries in designing their tax policies and provided technical assistance to developing countries. He launched the Tax Inspectors Without Borders Initiative.
Pascal graduated from the National School of Administration (ENA) in , and was an official in the French Ministry for Finance for nearly a decade. He held various positions within the Treasury. He was also a member of the UN Group of Experts on International Co-operation in Tax Matters, becoming a “rapporteur” in
Pascal also served as Financial Director of the Energy Regulation Committee between and and was responsible for the introduction of new electricity tariffs.
Having earned a degree in history, Pascal also
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