But the future it is the contract and nontax law

If the fiscal policy is at the heart of the political debate (tax, VAT,...), refused to question the fiscal sovereignty, impassable mark of national sovereignty. Or European integration and the globalization of economic flows have put States and businesses in a completely new situation. These developments, to attract international investment, Governments have no choice but to be competitive and have to design fiscal rules more readable and secure, so attractive.

International trade "intra-group" now represent 60 of world trade, and Europe forging tax rules imposed on the France. In addition to the well-known case of VAT, one recent example shows the extent of this subordination: the abolition of the withholding tax. Any society which paid dividends from profits earned abroad had to pay a supplement of corporate tax to compensate it for tax transferred to the shareholder. This pillar of the French taxation has been removed for cause of incompatibility with Community law.

A project of European corporate tax is reviewed by the European Commission, and advancing rapidly under the British Presidency. The message from Brussels is clear: the future of the European Union through the European tax, and thus by the end of national fiscal sovereignty.

Yet these developments are too often ignored in France, by tax Parliament either by the administration itself. The globalization of trade flows, the tax administrations of the large countries (US, Japan in head) have first sought to protect their tax bases and reacted by punitive tax adjustments. This aggressive reaction has nowhere produced the desired effects. Lower rates make them more attractive has not produced the effects expected by States. In tax matters as in all areas of economic policy, "rational expectations", play in full. To promote the economic attractiveness, it is at least as important to have a readable and open fiscal policy to have low rates. Facing mobile and globalized economic flows, this is the way even designing taxation which must evolve. You must use the tax as founding element of sovereignty to an authentic political tax marketing, articulated around three strong signals: neutrality, benchmarking, and contracting.

First imperative: taxation must be neutral, the tax rules enough secure that there are still uncertainties minimal on the plate or the rate of taxation. In this area, there is much to learn from small countries such as the Ireland.

Second strong signal, to engage in the "marketing" tax. This would be first to make a benchmark of practices and foreign tax rules, in order to explain our benefits to foreign investors. In the field of research, for example, French taxation is probably the most attractive in the world for us and Japanese firms. But they know Finally and most importantly, the administration should more often complete contract relations with investors. "Because of the prince", in an open economy, must be replaced with a real contractual discussion, with obligations and penalties: automatic tax relief for the company for breach, but the inability of the administration, even by the Act, a decision contrary to the contract.

The France and the Germany are still behind these topics. Even the Japan, which the administration is not the most flexible, is much more advanced. But the future, it is the contract and non-tax law.