Les outils numériques : instruments d’inclusion ou d’exclusion fiscale ?

Abstract

Over the past few decades, with the rapid technological advancements, multinational enterprises (MNEs) and notably the internet giants have acquired a global dimension and such power which allowed them free and dominant penetration in developing countries’ markets such as Lebanon. This unrestricted penetration was facilitated by the absence of any specific local or international legal framework as well as smart tailored tax optimization enabling them to compete with local businesses and deprive national economies of significant resources. This situation has contributed at the same time to the development of the parallel or informal economy and led to a proliferation of tax evasion among local economic actors and agents depriving Public Treasuries of essential revenues and accentuating fiscal inequity. That is why appropriate tax regulation is necessary together on a local level and on an international level in order to counter abuses and apply strict rules. This article analyzes this phenomenon by pointing out to available means and tools on local level (transfer pricing rules, derogations from strict territoriality, mandatory TIN, traceability through banking secrecy reform, blockchain) and highlighting the need to a concerted international effort with a view to promote transparency and combat base erosion and profit shifting. For Lebanon, embracing both national reforms and international cooperation is essential to transform digital technology into a tool for fiscal inclusion rather than exclusion.