Paper's abstract

Gauthier Blanluet, Tax optimization
Tax optimization is when a taxpayer, in the conduct of his business or the manage-ment of his assets, seeks the best legal mean to pay fewer taxes. From a legal point of view, tax optimization is perfectly legitimate, unlike abuse of law or tax evasion, both forbidden. The financial crisis and the globalization of economy have significantly reduced the tolerance of governments regarding the so-called “aggressive tax optimiza-tion”. G20 and OECD intend to fight this phenomenon at an international level. In France, specific anti-abuse provisions are multiplying. The reach of “abuse of law” could be extended in order to facilitate the task of the Treasury. The efforts against tax evasion are hardening. Tax professionals might be compelled to disclose the optimization schemes implemented for their clients.

Key Words : Optimization, fraud, abuse
t. 56, 2013 : p. 61-69

---