{"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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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":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}]}}