{"id":222179,"date":"2019-07-03T17:21:57","date_gmt":"2019-07-03T16:21:57","guid":{"rendered":"http:\/\/kapitalis.com\/tunisie\/?p=222179"},"modified":"2019-07-03T17:22:00","modified_gmt":"2019-07-03T16:22:00","slug":"conference-a-la-maison-de-lentreprise-a-tunis-les-prix-des-transferts-fiscalite-et-utilisation","status":"publish","type":"post","link":"https:\/\/kapitalis.com\/tunisie\/2019\/07\/03\/conference-a-la-maison-de-lentreprise-a-tunis-les-prix-des-transferts-fiscalite-et-utilisation\/","title":{"rendered":"Conf\u00e9rence \u00e0 la Maison de l’Entreprise \u00e0 Tunis : \u00abLes prix des transferts: fiscalit\u00e9 et utilisation\u00bb"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Une politique de prix de transfert fond\u00e9e sur la transparence de la gestion des transactions intra-groupes \u00e9vitera \u00e0 la Tunisie d’\u00eatre (encore) blacklist\u00e9e! C’est le th\u00e8me qui sera d\u00e9battu, le 11 juillet 2019, \u00e0 l’Institut arabe des chefs d’entreprises (IACE), \u00e0 Tunis. <\/em><\/strong><\/p>\n\n\n\n\n\n\n\n

Le transfert artificiel des b\u00e9n\u00e9fices vers des territoires \u00e0 r\u00e9gime fiscal privil\u00e9gi\u00e9 prive les Etats de recettes fiscales assez importantes. Ainsi, la mise en place d\u2019une politique de prix de transfert fond\u00e9e sur la transparence de la gestion des transactions intra-groupes est aujourd\u2019hui plus que n\u00e9cessaire. <\/p>\n\n\n\n

Le projet BEPS (\u00e9labor\u00e9 par le G20) a \u00e9voqu\u00e9, dans ses actions, les prix de transfert et leur documentation y aff\u00e9rente, afin d\u2019\u00e9viter l\u2019\u00e9rosion de la base imposable. <\/p>\n\n\n\n

Un instrument multilat\u00e9ral (MI) est pr\u00e9vu afin de modifier les conventions fiscales bilat\u00e9rales. Sign\u00e9 par la Tunisie 2018 (mais pas encore ratifi\u00e9), le MI comporte des standards minimums devant \u00eatre int\u00e9gr\u00e9s dans la l\u00e9gislation fiscale interne des Etats (dont la Tunisie), notamment la lutte contre les pratiques fiscales dommageables, et la mise en place d\u2019une politique transparente en mati\u00e8re de prix de transfert.<\/p>\n\n\n\n

Soucieuse de se conformer \u00e0 ses engagements internationaux, la Tunisie, aujourd\u2019hui blacklist\u00e9e, int\u00e8gre une s\u00e9rie de dispositions dans la Loi de Finances pour la gestion 2019, instituant des obligations aux groupes d\u2019entreprises. <\/p>\n\n\n\n

Dans le but de mettre \u00e0 niveau la l\u00e9gislation locale avec les standards internationaux, ce projet introduit l\u2019obligation pour les entreprises tunisiennes de faire la documentation, et la d\u00e9claration annuelle de leur prix de transfert, comblant ainsi les lacunes dans le syst\u00e8me fiscal, et les emp\u00eachant de se livrer concurrence, en faveur d\u2019un manque de transparence ou de substance, ou en exploitant les failles ou les diff\u00e9rences entre les syst\u00e8mes fiscaux nationaux. <\/p>\n\n\n\n

Le temps que ces nouvelles pratiques soient correctement instaur\u00e9es, le risque de l\u2019\u00e9mergence des conflits entre les administrations fiscales et les entreprises, et aussi entre les administrations fiscales elles-m\u00eames, reste pr\u00e9sent, cr\u00e9ant ainsi de nouvelles situations de double imposition. <\/p>\n\n\n\n

Source:<\/em><\/strong> IACE<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Une politique de prix de transfert fond\u00e9e sur la transparence de la gestion des transactions intra-groupes \u00e9vitera \u00e0 la Tunisie d’\u00eatre (encore) blacklist\u00e9e! C’est le th\u00e8me qui sera d\u00e9battu, le 11 juillet 2019, \u00e0 l’Institut arabe des chefs d’entreprises (IACE), \u00e0 Tunis.<\/p>\n","protected":false},"author":22,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[995,2433],"tags":[3849,460],"class_list":["post-222179","post","type-post","status-publish","format-standard","hentry","category-economie","category-tunisie","tag-conference","tag-iace"],"yoast_head":"\nConf\u00e9rence \u00e0 la Maison de l'Entreprise \u00e0 Tunis : \u00abLes prix des transferts: fiscalit\u00e9 et utilisation\u00bb - Kapitalis<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kapitalis.com\/tunisie\/2019\/07\/03\/conference-a-la-maison-de-lentreprise-a-tunis-les-prix-des-transferts-fiscalite-et-utilisation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conf\u00e9rence \u00e0 la Maison de l'Entreprise \u00e0 Tunis : \u00abLes prix des transferts: fiscalit\u00e9 et utilisation\u00bb - Kapitalis\" \/>\n<meta property=\"og:description\" content=\"Une politique de prix de transfert fond\u00e9e sur la transparence de la gestion des transactions intra-groupes \u00e9vitera \u00e0 la Tunisie d’\u00eatre (encore) blacklist\u00e9e! 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