{"id":1013,"date":"2016-10-13T17:06:23","date_gmt":"2016-10-13T17:06:23","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=1013"},"modified":"2016-10-13T17:06:23","modified_gmt":"2016-10-13T17:06:23","slug":"csg-et-crds-des-non-residents-fiscaux-francais-modalite-delimination-des-doubles-impositions","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=1013","title":{"rendered":"CSG et CRDS des non-r\u00e9sidents fiscaux fran\u00e7ais – Modalit\u00e9 d’\u00e9limination des doubles impositions"},"content":{"rendered":"

Le 3 juin 2016, l’administration a mis \u00e0 jour sa doctrine administrative en confirmant que la CSG et la CRDS \u00e9taient assimil\u00e9es \u00e0 l’imp\u00f4t sur le revenu dans le cadre de l’application des conventions fiscales conclues par la France. <\/p>\n

Pour l’administration fiscale, en l’absence de convention fiscale conclue entre la France et l’Etat de r\u00e9sidence du b\u00e9n\u00e9ficiaire des revenus de source fran\u00e7aise, la CSG et la CRDS trouvent \u00e0 s’appliquer selon les seules r\u00e8gles de droit fran\u00e7ais. En effet, l’administration fiscale consid\u00e8re que ces contributions sont assimil\u00e9es \u00e0 l’imp\u00f4t sur le revenu. <\/p>\n

En revanche, en pr\u00e9sence d’une convention fiscale, la CSG et la CRDS sont dans le champs d’application implicite desdites conventions, \u00e0 moins d’en \u00eatre express\u00e9ment exclues (tel est notamment le cas des conventions fiscales conclues par la France avec Bahre\u00efn et avec l’Inde qui ne couvrent que la CRDS, ou encore des conventions fiscales conclues par la France avec Monaco, la Polyn\u00e9sie fran\u00e7aise et Saint-Martin qui ne couvrent ni la CSG ni la CRDS).<\/p>\n

 <\/p>\n

BOI-INT-DG-20-20-100 (mise \u00e0 jour du 03-06-2016)<\/em><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Le 3 juin 2016, l’administration a mis \u00e0 jour sa doctrine administrative en confirmant que la CSG et la CRDS \u00e9taient assimil\u00e9es \u00e0 l’imp\u00f4t sur le revenu dans le cadre de l’application des conventions fiscales conclues par la France. Pour l’administration fiscale, en l’absence de convention fiscale conclue entre la France et l’Etat de r\u00e9sidence […]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1013","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1013"}],"version-history":[{"count":4,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1013\/revisions"}],"predecessor-version":[{"id":1049,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1013\/revisions\/1049"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}