{"id":9308,"date":"2026-03-17T10:22:50","date_gmt":"2026-03-17T10:22:50","guid":{"rendered":"https:\/\/ataftax.org\/fr\/?post_type=news&p=9308"},"modified":"2026-03-17T10:22:55","modified_gmt":"2026-03-17T10:22:55","slug":"lataf-soutient-louganda-pour-levaluation-de-limpact-des-recettes-du-pilier-ii","status":"publish","type":"news","link":"https:\/\/ataftax.org\/fr\/news\/lataf-soutient-louganda-pour-levaluation-de-limpact-des-recettes-du-pilier-ii\/","title":{"rendered":"L\u2019ATAF soutient l\u2019Ouganda pour l\u2019\u00e9valuation de l\u2019impact des recettes du Pilier\u00a0II"},"content":{"rendered":"\r\n
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Gr\u00e2ce \u00e0 une assistance technique cibl\u00e9e, l\u2019ATAF continue de traduire des r\u00e9formes fiscales mondiales complexes en solutions pratiques qui aident chaque pays africain \u00e0 prot\u00e9ger sa base d\u2019imposition et \u00e0 renforcer ses efforts de mobilisation des ressources int\u00e9rieures.<\/p>\n

C\u2019est dans ce cadre que l\u2019ATAF a d\u00e9ploy\u00e9 une \u00e9quipe technique en Ouganda pour soutenir la pr\u00e9paration du pays au Cadre inclusif OCDE\/G20 sur le Pilier\u00a0II du BEPS \u2014 c\u2019est-\u00e0-dire l\u2019imp\u00f4t minimum mondial.<\/p>\n

Les experts de l\u2019ATAF, Dr Ezera Madzivanyika, Mme\u00a0Betty Ahwera et Dr Abrams Tagem, ont travaill\u00e9 en \u00e9troite collaboration avec l\u2019administration fiscale de l\u2019Ouganda, l\u2019Autorit\u00e9 p\u00e9troli\u00e8re d\u2019Ouganda, l\u2019Autorit\u00e9 ougandaise de l\u2019investissement et le minist\u00e8re des Finances, de la Planification et du D\u00e9veloppement \u00e9conomique afin de r\u00e9aliser une \u00e9valuation compl\u00e8te et fond\u00e9e sur les donn\u00e9es des multinationales exer\u00e7ant dans le cadre des r\u00e8gles du Pilier\u00a0II.<\/p>\n

L\u2019\u00e9valuation concernait le r\u00e9gime d\u2019incitation fiscale sur le revenu des soci\u00e9t\u00e9s applicable en Ouganda, avec un calcul des taux d\u2019imposition effectifs de la juridiction pour les entit\u00e9s concern\u00e9es afin de d\u00e9terminer l\u2019exposition potentielle aux imp\u00f4ts compl\u00e9mentaires dans le cadre de l\u2019imp\u00f4t minimum mondial. Cette analyse granulaire fournit \u00e0 l\u2019Ouganda une base factuelle pour \u00e9valuer si les incitations fiscales actuelles g\u00e9n\u00e8rent une r\u00e9elle valeur \u00e9conomique ou risquent d\u2019\u00e9roder la base d\u2019imposition nationale selon les nouvelles r\u00e8gles fiscales internationales.<\/p>\n

En examinant l\u2019interaction entre les incitations \u00e0 l\u2019investissement et le cadre du Pilier\u00a0II, l\u2019exercice aide les d\u00e9cideurs \u00e0 identifier les ajustements n\u00e9cessaires pour maintenir la comp\u00e9titivit\u00e9 tout en prot\u00e9geant l\u2019essentiel des recettes nationales.<\/p>\n

Le soutien technique permet \u00e0 l\u2019Ouganda de prot\u00e9ger ses droits d\u2019imposition, de r\u00e9viser les incitations visant \u00e0 attirer des investissements \u00e0 fort impact (par exemple, dans la production), et de renforcer sa r\u00e9ponse politique \u00e0 l\u2019\u00e9volution des normes fiscales internationales.<\/p>\n <\/div>\r\n \r\n

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<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":9309,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","categories":[194],"tags":[199],"news-categories":[196],"class_list":["post-9308","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\/wp-json\/wp\/v2\/news\/9308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/types\/news"}],"replies":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/comments?post=9308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/media\/9309"}],"wp:attachment":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/media?parent=9308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/categories?post=9308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/tags?post=9308"},{"taxonomy":"news-categories","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news-categories?post=9308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}