{"id":9419,"date":"2026-03-24T07:47:00","date_gmt":"2026-03-24T07:47:00","guid":{"rendered":"https:\/\/ataftax.org\/fr\/?post_type=news&p=9419"},"modified":"2026-04-28T07:50:10","modified_gmt":"2026-04-28T07:50:10","slug":"la-44e-reunion-du-comite-technique-sur-la-fiscalite-transfrontaliere-accelere-la-revision-du-modele-de-convention-de-double-imposition-de-lataf","status":"publish","type":"news","link":"https:\/\/ataftax.org\/fr\/news\/la-44e-reunion-du-comite-technique-sur-la-fiscalite-transfrontaliere-accelere-la-revision-du-modele-de-convention-de-double-imposition-de-lataf\/","title":{"rendered":"La 44e\u00a0r\u00e9union du Comit\u00e9 technique sur la fiscalit\u00e9 transfrontali\u00e8re acc\u00e9l\u00e8re la r\u00e9vision du mod\u00e8le de convention de double imposition de l\u2019ATAF"},"content":{"rendered":"\r\n
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La 44e\u00a0r\u00e9union du Comit\u00e9 technique sur la fiscalit\u00e9 transfrontali\u00e8re a marqu\u00e9 une nouvelle \u00e9tape dans la promotion de la voix collective de l\u2019Afrique en mati\u00e8re de politique fiscale internationale et de pratique conventionnelle.<\/p>\n

Organis\u00e9e sur deux jours de discussions techniques intensives, la r\u00e9union a fourni une plateforme pour \u00e9valuer les \u00e9volutions fiscales mondiales et affiner les positions r\u00e9gionales sur les principaux enjeux qui affectent les administrations fiscales africaines.<\/p>\n

Les membres ont \u00e9t\u00e9 inform\u00e9s des nouveaut\u00e9s au sein du Cadre inclusif de l\u2019OCDE<\/a>, notamment des travaux techniques en cours au sein de divers groupes de travail et des modifications r\u00e9centes apport\u00e9es aux r\u00e8gles relatives \u00e0 l\u2019imp\u00f4t minimum mondial, comme indiqu\u00e9 dans la 13e<\/sup>\u00a0note technique du Comit\u00e9 technique sur la fiscalit\u00e9 transfrontali\u00e8re. Des informations ont \u00e9galement \u00e9t\u00e9 fournies sur les progr\u00e8s r\u00e9alis\u00e9s dans le cadre des axes de travail de la Convention des Nations Unies, l\u2019accent continuant d\u2019\u00eatre mis sur la n\u00e9cessit\u00e9 de veiller \u00e0 ce que les contextes africains soient pris en compte dans les nouvelles normes mondiales.<\/p>\n

Le Comit\u00e9 a \u00e9galement r\u00e9alis\u00e9 des progr\u00e8s significatifs dans le renforcement du mod\u00e8le de convention de double imposition de l\u2019ATAF. Les discussions ont permis d\u2019acc\u00e9l\u00e9rer la r\u00e9vision de dispositions essentielles, notamment le traitement des honoraires pour services rendus, l\u2019introduction de dispositions relatives aux services num\u00e9riques automatis\u00e9s et de nouvelles am\u00e9liorations concernant l\u2019imposition du capital. Ces mises \u00e0 jour visent \u00e0 garantir que le mod\u00e8le de convention de double imposition continue de r\u00e9pondre aux besoins et aux priorit\u00e9s en constante \u00e9volution des pays africains. Les dispositions r\u00e9vis\u00e9es seront valid\u00e9es lors d\u2019un atelier international sur la fiscalit\u00e9 pr\u00e9vu en avril 2026.<\/p>\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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Les membres du JTC sont encourag\u00e9s \u00e0 promouvoir les solutions de l\u2019ATAF \u00e0 travers l\u2019Afrique<\/h3>\r\n <\/div>\r\n\r\n
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La R\u00e9publique du Congo devient le 45e membre de l’ATAF<\/h3>\r\n <\/div>\r\n\r\n
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La Zambie devient le sixi\u00e8me pays africain \u00e0 adopter l\u2019outil de suivi des politiques de lutte contre les flux financiers illicites<\/h3>\r\n <\/div>\r\n\r\n
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L’ATAF publie son rapport annuel 2025, qui met en \u00e9vidence l\u2019influence croissante de l\u2019organisation sur la mobilisation des recettes fiscales en Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Renforcement des solutions r\u00e9gionales aux d\u00e9fis fiscaux communs en Afrique de l\u2019Est<\/h3>\r\n <\/div>\r\n\r\n
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Traduire les normes de transparence fiscale en actions pratiques<\/h3>\r\n <\/div>\r\n\r\n
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Le Lesotho poursuit l\u2019\u00e9laboration de son cadre fiscal applicable aux particuliers fortun\u00e9s<\/h3>\r\n <\/div>\r\n\r\n
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Politique de conventions fiscales efficaces \u2013 un instrument essentiel pour mettre fin \u00e0 l\u2019\u00e9rosion de la base d\u2019imposition et au transfert des b\u00e9n\u00e9fices en Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Les Seychelles renforcent ses capacit\u00e9s en mati\u00e8re de prix de transfert et d\u2019imp\u00f4t minimum mondial<\/h3>\r\n <\/div>\r\n\r\n
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<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":9420,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","categories":[194],"tags":[],"news-categories":[196],"class_list":["post-9419","news","type-news","status-publish","has-post-thumbnail","hentry","category-actualite","news-categories-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news\/9419","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=9419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/media\/9420"}],"wp:attachment":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/media?parent=9419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/categories?post=9419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/tags?post=9419"},{"taxonomy":"news-categories","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news-categories?post=9419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}