{"id":9268,"date":"2026-03-17T09:47:53","date_gmt":"2026-03-17T09:47:53","guid":{"rendered":"https:\/\/ataftax.org\/fr\/?post_type=news&p=9268"},"modified":"2026-03-17T09:47:59","modified_gmt":"2026-03-17T09:47:59","slug":"le-benin-evalue-limpact-des-regles-mondiales-dimpot-minimum","status":"publish","type":"news","link":"https:\/\/ataftax.org\/fr\/pt-pt\/news\/le-benin-evalue-limpact-des-regles-mondiales-dimpot-minimum\/","title":{"rendered":"Le B\u00e9nin \u00e9value l\u2019impact des r\u00e8gles mondiales d\u2019imp\u00f4t minimum"},"content":{"rendered":"\r\n
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Le Pilier\u00a0II du Cadre inclusif de l\u2019OCDE\/G20 sur le BEPS, c\u2019est-\u00e0-dire l\u2019imp\u00f4t minimum mondial,<\/strong> introduit un nouvel ensemble de r\u00e8gles fiscales internationales qui obligent les pays \u00e0 \u00e9valuer comment les multinationales op\u00e9rant dans leurs juridictions peuvent \u00eatre affect\u00e9es. Pour de nombreuses administrations fiscales, cela n\u00e9cessite une analyse attentive des r\u00e9gimes d\u2019imposition des soci\u00e9t\u00e9s existants, des incitations fiscales sur le revenu des soci\u00e9t\u00e9s et des implications potentielles pour la mobilisation des recettes int\u00e9rieures.<\/p>\n

Pour des pays comme le B\u00e9nin, cela n\u00e9cessite une analyse rigoureuse des donn\u00e9es, une pr\u00e9paration institutionnelle et une compr\u00e9hension claire de l\u2019impact potentiel du nouveau cadre mondial de l\u2019imp\u00f4t minimum sur les multinationales exer\u00e7ant leurs activit\u00e9s dans le territoire national.<\/p>\n

C\u2019est dans ce cadre que l\u2019ATAF a d\u00e9ploy\u00e9 une \u00e9quipe technique au B\u00e9nin du 16 au 20\u00a0f\u00e9vrier 2026 pour travailler en \u00e9troite collaboration avec la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI).<\/p>\n

La d\u00e9l\u00e9gation d\u2019experts de l\u2019ATAF \u2014 Dr Joelle Traor\u00e9, Mme\u00a0Betty Ahwera et Dr Abrams Tagem \u2014 a men\u00e9 une \u00e9valuation compl\u00e8te des multinationales exer\u00e7ant dans le cadre des r\u00e8gles du Pilier\u00a0II. En collaboration avec la DGI, l\u2019Agence de promotion des investissements et le minist\u00e8re de l\u2019\u00c9conomie et des Finances, l\u2019\u00e9quipe a analys\u00e9 le r\u00e9gime actuel d\u2019incitation fiscale sur le revenu des soci\u00e9t\u00e9s, et a calcul\u00e9 les taux effectifs d\u2019imposition juridictionnels et estim\u00e9 les imp\u00f4ts compl\u00e9mentaires potentiels qui pourraient survenir dans le cadre mondial de l\u2019imp\u00f4t minimum.<\/p>\n

L\u2019analyse fournira au B\u00e9nin des \u00e9l\u00e9ments probants pour \u00e9valuer si les incitations fiscales actuelles apportent une r\u00e9elle valeur \u00e9conomique ou risquent de cr\u00e9er une exposition \u00e0 une fiscalit\u00e9 suppl\u00e9mentaire dans le cadre du Pilier\u00a0II. Elle renforce \u00e9galement la capacit\u00e9 des institutions nationales \u00e0 interpr\u00e9ter des r\u00e8gles fiscales internationales complexes et \u00e0 les traduire en d\u00e9cisions politiques pratiques.<\/p>\n

Au-del\u00e0 de l\u2019analyse technique, cet exercice offrira aux d\u00e9cideurs une vision plus claire du lien entre les r\u00e9formes fiscales mondiales et les strat\u00e9gies nationales d\u2019investissement. Ceci permettra au B\u00e9nin de mieux se positionner et d\u2019ajuster les cadres d\u2019incitation lorsque n\u00e9cessaire, prot\u00e9ger sa base d\u2019imposition et maintenir une approche \u00e9quilibr\u00e9e entre l\u2019attraction des investissements et pr\u00e9server les principales sources de recettes int\u00e9rieures.<\/p>\n <\/div>\r\n \r\n

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Renforcer les politiques fiscales gr\u00e2ce \u00e0 la recherche<\/h3>\r\n <\/div>\r\n\r\n
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Un nouveau rapport met en lumi\u00e8re les progr\u00e8s croissants de l\u2019Afrique en mati\u00e8re de transparence fiscale<\/h3>\r\n <\/div>\r\n\r\n
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L\u2019ATAF lance la s\u00e9rie de \u00ab discussions au coin du feu \u00bb 2026 de l\u2019ATRN avec une conf\u00e9rence publique donn\u00e9e par le Pr\u00e9sident du comit\u00e9 des n\u00e9gociations fiscales internationales des Nations unies<\/h3>\r\n <\/div>\r\n\r\n
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Promouvoir des syst\u00e8mes fiscaux sensibles au genre \u00e0 travers l\u2019Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Les r\u00e9formes fiscales du Nigeria en mati\u00e8re d\u2019\u00e9conomie num\u00e9rique g\u00e9n\u00e8rent plus de 120 millions de dollars am\u00e9ricains aupr\u00e8s de prestataires non-r\u00e9sidents<\/h3>\r\n <\/div>\r\n\r\n
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La Namibie r\u00e9examine sa politique fiscale en pr\u00e9vision des r\u00e9formes fiscales mondiales<\/h3>\r\n <\/div>\r\n\r\n
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Les recherches de l’ATAF appellent \u00e0 des syst\u00e8mes fiscaux plus solides et structur\u00e9s sensibles au genre \u00e0 travers l’Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Le Soudan du Sud poursuit ses avanc\u00e9es en mati\u00e8re de prix de transfert et de r\u00e9formes institutionnelles<\/h3>\r\n <\/div>\r\n\r\n
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De la recherche \u00e0 la r\u00e9forme : l\u2019Eswatini renforce l\u2019imposition des particuliers fortun\u00e9s<\/h3>\r\n <\/div>\r\n\r\n
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Transformer l\u2019\u00e9valuation des politiques en actions contre les flux financiers illicites<\/h3>\r\n <\/div>\r\n\r\n
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<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":9288,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","categories":[194],"tags":[199],"news-categories":[196],"class_list":["post-9268","news","type-news","status-publish","has-post-thumbnail","hentry","category-actualite","tag-actualite-3","news-categories-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news\/9268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/types\/news"}],"replies":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/comments?post=9268"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/media\/9288"}],"wp:attachment":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/media?parent=9268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/categories?post=9268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/tags?post=9268"},{"taxonomy":"news-categories","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news-categories?post=9268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}