Question 11183 — overseas

Summary

Mr. Moerani Frébault draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the tax situation of authors, composers and music publishers in French Polynesia. SACEM Polynesia informed the MP that Polynesian music creators are subject to double taxation on royalties collected outside the territory. These incomes are on the one hand subject to a metropolitan withholding tax of 30% and on the other hand imposed by the Territorial Solidarity Contribution on multi-source income (CST-M) in French Polynesia, without distinction of the origin of this income. In order to avoid this unjustified double taxation, New Caledonia has established a tax convention with the State, the regime of which provides for the exclusive taxation of copyright in the territory of residence of the beneficiary. He asks him what immediate measures he intends to take to put an end to this double taxation detrimental to Polynesian creators. He particularly wishes to know whether the Government is ready to take the necessary steps to establish a tax convention between the State and French Polynesia, based on the model of that of New Caledonia, in order to guarantee tax fairness for all territories. overseas.

Machine translation from French. The official text remains authoritative.

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