{"id":6441,"date":"2002-08-01T18:55:00","date_gmt":"2002-08-01T16:55:00","guid":{"rendered":"https:\/\/institutrobertbadinter.fr\/fr\/?post_type=publications&p=6441"},"modified":"2024-05-30T14:35:17","modified_gmt":"2024-05-30T12:35:17","slug":"emergence-du-probleme-des-places-off-shore-et-mobilisation-internationale-note-de-synthese","status":"publish","type":"publications","link":"https:\/\/institutrobertbadinter.fr\/en\/publications\/emergence-du-probleme-des-places-off-shore-et-mobilisation-internationale-note-de-synthese\/","title":{"rendered":"\u00c9mergence du probl\u00e8me des places “off shore” et mobilisation internationale"},"content":{"rendered":"\n
\n

La question des “places offshore” a acquis au cours des derni\u00e8res ann\u00e9es une visibilit\u00e9 croissante dans les d\u00e9bats nationaux et internationaux. A la fin du printemps 2000 trois organismes internationaux – OCDE, GAFI, FSF – ont publi\u00e9 des listes de ces territoires, appelant au renforcement de l’action internationale. En France, la loi sur les nouvelles r\u00e9gulations \u00e9conomiques (examin\u00e9e \u00e0 la fin de l’ann\u00e9e 2000 et au d\u00e9but de 2001) a introduit de nouveaux dispositifs sp\u00e9cifiques les concernant et une mission d’enqu\u00eate parlementaire apr\u00e8s s’\u00eatre pench\u00e9e pendant plus de deux ans sur ces questions a achev\u00e9 ses travaux en avril 2002. Enfin, \u00e0 la suite des attentats de septembre 2001 et de la lutte contre le terrorisme, le GAFI et le FMI ont re\u00e7u mandats de renforcer les contr\u00f4les sur les circuits financiers clandestins passant par ces places.<\/p>\n\n\n\n

Cette \u00e9mergence apparemment soudaine du probl\u00e8me et l’unanimisme de la mobilisation dissimulent en fait de multiples recompositions et ambigu\u00eft\u00e9s. Au d\u00e9part, c\u2019est \u00e0 dire depuis l\u2019entre deux guerres, la question de la r\u00e9gulation des relations avec les places Offshore <\/em>est essentiellement pos\u00e9e en termes fiscaux et douaniers. Il faut attendre le milieu des ann\u00e9es quatre-vingt pour que la lutte contre les trafics de drogue et le crime organis\u00e9 conduise \u00e0 envisager diff\u00e9remment le probl\u00e8me. Nous montrons cependant que l\u2019enjeu est plus composite et qu\u2019il combine quatre dimensions interd\u00e9pendantes : privil\u00e8ges fiscaux, refuge de \u00abl\u2019argent sale \u00bb, risque de d\u00e9stabilisation financi\u00e8re et obstacles \u00e0 la coop\u00e9ration judiciaire.<\/p>\n\n\n\n

Toutefois, la mobilisation de chaque organisme traite l\u2019enjeu sous un jour sp\u00e9cifique : pratique fiscale dommageable, lutte contre le crime organis\u00e9, stabilit\u00e9 mon\u00e9taire et financi\u00e8re. Mais ces approches vont \u00eatre en partie agr\u00e9g\u00e9es autour de la formulation d\u2019un probl\u00e8me d\u2019apparence consensuelle qui reste cependant h\u00e9t\u00e9rog\u00e8ne.<\/p>\n\n\n\n

Cette actualit\u00e9 et cette unanimit\u00e9 apparente m\u00e9ritent quelques interrogations, c\u2019est le point de d\u00e9part de notre recherche. Nous nous sommes attach\u00e9s \u00e0 rendre compte des d\u00e9bats qui ont accompagn\u00e9 le mouvement de normalisation des offshore <\/em>entrepris depuis une d\u00e9cennie. Notre travail est centr\u00e9 sur les approches d\u00e9velopp\u00e9es simultan\u00e9ment par trois grands organismes internationaux : l\u2019OCDE, le GAFI, le FSF. L\u2019action de ces organismes fournit un exemple (d\u00e9clin\u00e9 en trois modalit\u00e9s) d\u2019un effort de r\u00e9gulation internationale bas\u00e9 sur une m\u00e9thodologie originale du naming and shaming <\/em>(d\u00e9signer et bl\u00e2mer). Chacune d\u2019elle a soulign\u00e9 \u00e0 sa fa\u00e7on l\u2019importance des pratiques de confidentialit\u00e9 et les difficult\u00e9s d\u2019acc\u00e8s aux informations observables dans ces places, ardemment d\u00e9fendues voire revendiqu\u00e9es. Les pr\u00e9occupations li\u00e9es aux techniques de blanchiment des produits de la fraude ont \u00e9t\u00e9 un r\u00e9v\u00e9lateur des enjeux sp\u00e9cifiques qu\u2019ils entendent traiter. C\u2019est surtout vrai pour le GAFI, et secondairement pour l\u2019OCDE (fraude fiscale) et le FSF (risque financier). Enfin, ces organismes ayant men\u00e9 \u00e0 bout leur travail d\u2019investigation, de classement et une premi\u00e8re \u00e9tape de publicisation des r\u00e9sultats, on peut \u00e9galement s\u2019interroger sur le sens et la port\u00e9e de cette action internationale en termes de mise en place d\u2019action de coop\u00e9ration, et de possibilit\u00e9s de r\u00e9action structur\u00e9e face aux pratiques des places qui refusent de coop\u00e9rer.<\/p>\n\n\n\n

Cette recherche est issue de l’appel \u00e0 projet sur le th\u00e8me : Programme europ\u00e9en : Grotius<\/strong><\/p>\n<\/div>\n\n\n\n

00.12_synth\u00e8se<\/a>T\u00e9l\u00e9charger<\/a><\/div>\n\n\n\n
00.12_rapport<\/a>T\u00e9l\u00e9charger<\/a><\/div>\n","protected":false},"featured_media":0,"template":"","disciplines":[114],"collections":[119],"publication_tag":[2046,831,1821,433,2045,2044,965],"auteurs":[2047,2048],"class_list":["post-6441","publications","type-publications","status-publish","hentry","disciplines-droit","collections-rapports-de-recherche","publication_tag-conseil-de-stabilite-financiere-csf","publication_tag-fraude-fiscale","publication_tag-gafi","publication_tag-grande-bretagne","publication_tag-ocde","publication_tag-paradis-fiscaux-places-offshore","publication_tag-reglementation-financiere","auteurs-pierre-lascoumes","auteurs-thierry-godefroy"],"acf":[],"yoast_head":"\n\u00c9mergence du probl\u00e8me des places "off shore" et mobilisation internationale - INSTITUT ROBERT BADINTER<\/title>\n<meta name=\"description\" content=\"La question des "places offshore" a acquis au cours des derni\u00e8res ann\u00e9es une visibilit\u00e9 croissante dans les d\u00e9bats nationaux et internationaux. 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