Le Fiscal by Doctrine / Fiscalité internationale / Part. 4 - Imposition des revenus / Ss-part. 14 - Autres revenus / Chap. 4 - En droit comparé
Chapitre 4 - En droit comparé
Section 1 - Le Modèle de convention des États-Unis
Contrairement aux autorités fiscales françaises (V. n° 425340), les autorités fiscales américaines publient leur modèle de convention, ainsi que des explications techniques sur celui-ci.
Le modèle 2006 de convention fiscale des États-Unisi est proche du modèle de convention de l’OCDE, en incluant toutefois une condition de bénéficiaire effectif, ce modèle prévoyant que :
« 1. Items of income beneficially owned by a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this convention shall be taxable only in that State.2. The provisions of paragraph 1 shall not apply to income, other than income from real property as defined in paragraph 2 of Article 6 (Income from Real Property), if the beneficial owner of the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the income is attributable to such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. »
Les commentaires (2006 U.S. Model Technical Explanation) sur ce modèle indiquent que parmi les exemples d’autres revenus tombant dans le champ de cet article figurent les gains de jeux d’argent, certains dommages-intérêts punitifs (punitive damages), les engagements de non-concurrence. Cet article pourrait également s’appliquer aux revenus de certaines transactions financières, lorsque ces revenus ne sont pas générés dans le cadre de l’exercice d’une activité commerciale ou professionnelle. Certaines commissions de garantie pourraient également tomber dans le champ d’application de cet articlei.
Le modèle de 2016i a fait évoluer cet article, en prévoyant désormais que :
« 1. Items of income beneficially owned by a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State.
2. Notwithstanding paragraph 1 of this Article:
a) a guarantee fee arising in a Contracting State and characterized as other income by that Contracting State and beneficially owned by a resident of the other Contracting State that is a connected person with respect to the payor of the guarantee fee may be taxed in the first-mentioned Contracting State in accordance with domestic law if such resident benefits from a special tax regime with respect to the guarantee fee in its Contracting State of residence; and
b) in the case of the United States, a guarantee fee characterized as other income paid by an expatriated entity and beneficially owned by a company resident in __________ that is a connected person with respect to such expatriated entity may be taxed in accordance with the law of the United States for a period of ten years beginning on the date on which the acquisition of the domestic entity is completed. For purposes of applying this paragraph:
i) no effect shall be given to any amendment to section 7874 of the Internal Revenue Code after the date of signature of this Convention; and
ii) no entity shall be treated as an expatriated entity that:
A) is a connected person with respect to the domestic entity immediately after the date on which the acquisition of the domestic entity is completed; and
B) prior to that date, was never a connected person with respect to the domestic entity.
However, an entity described in the preceding sentence shall become an expatriated entity if, subsequent to the date on which the acquisition of the domestic entity is completed, the entity joins in filing a U.S. consolidated return with either the domestic entity or another entity that was a connected person with respect to the domestic entity immediately prior to the date on which the acquisition of the domestic entity was completed.
3. The provisions of paragraphs 1 and 2 of this Article shall not apply to income, other than income from real property (immovable property) as defined in paragraph 2 of Article 6 (Income from Real Property (Immovable Property)), if the beneficial owner of the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. »
Les autorités fiscales américaines n’ont pas encore fait paraitre de commentaires sur ce modèle de convention. Certaines réserves des États-Unis sur le modèle de convention de l’OCDE trouvent leur source dans cette évolution du modèle de convention des États-Unis (V. n° 425270).
Section 2 - Jurisprudence étrangère
Un certain nombre d’affaires concernant l’Inde et le Brésil portent sur la question des commissions perçues en rémunération de services techniques et du fait de savoir si la clause « bénéfices d’entreprise » ou la clause « autres revenus » ont vocation à s’appliquer, en particulier lorsque ces deux clauses offrent une répartition différente du droit d’imposeri. D’autres affaires portent sur la rémunération des agents, le transport de marchandises, les silent partnerships japonaises (Tokumei Kumiai), les revenus de fonds d’investissement immobiliers, les paiements équivalents à un dividende etc.
« For example, income from notional principal contracts and other derivatives would fall within Article 21 if derived by persons not engaged in the trade or business of dealing in such instruments, unless such instruments were being used to hedge risks arising in a trade or business. It would also apply to securities lending fees derived by an institutional investor. Further, in most cases guarantee fees paid within an intercompany group would be covered by Article 21, unless the guarantor were engaged in the business of providing such guarantees to unrelated parties. »
E. O. Polo, The “Other Income” Article in Tax Treaties as Interpreted by the Courts: A Case Law Analysis[Bulletin for International Taxation, 2017 (Vol. 71), n° 3/4, § 2.2.1].