{"id":680,"date":"2014-10-22T19:29:33","date_gmt":"2014-10-22T19:29:33","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=680"},"modified":"2014-10-22T19:29:33","modified_gmt":"2014-10-22T19:29:33","slug":"etablissement-stable-en-france-dune-societe-us-revenus-reputes-distribues-aux-associes-non-residents-et-retenue-a-la-source","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=680","title":{"rendered":"Etablissement stable en France d’une soci\u00e9t\u00e9 US : revenus r\u00e9put\u00e9s distribu\u00e9s aux associ\u00e9s non r\u00e9sidents et retenue \u00e0 la source"},"content":{"rendered":"

Un \u00e9tablissement stable, soumis \u00e0 l’imp\u00f4t sur les soci\u00e9t\u00e9s en France, doit \u00eatre regard\u00e9 comme une soci\u00e9t\u00e9 au sens de l’article 3, 1 de la convention franco-am\u00e9ricaine. Par suite, les revenus qu’il est r\u00e9put\u00e9 avoir distribu\u00e9s \u00e0 ses associ\u00e9s non domicili\u00e9s fiscalement en France en application de l’article 115 quinquies du CGI rel\u00e8vent de l’article 10 de la convention relatif aux dividendes, ce terme, d\u00e9fini \u00e0 l’article 10, 5, visant les revenus soumis au r\u00e9gime des distributions par la l\u00e9gislation fiscale de l’Etat contractant dont la soci\u00e9t\u00e9 distributrice est un r\u00e9sident.<\/p>\n

Les dispositions de l’article 10, 7 de la convention franco-am\u00e9ricaine ne font pas obstacle \u00e0 l’application de la retenue \u00e0 la source sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s en France par l’\u00e9tablissement stable d’une soci\u00e9t\u00e9 am\u00e9ricaine et r\u00e9put\u00e9s distribu\u00e9s par l’article 115 quinquies du CGI \u00e0 des associ\u00e9s non domicili\u00e9s en France mais la limitent \u00e0 5 %.<\/p>\n

CAA Versailles 22 mai 2014 n\u00b0 12VE01928, 1e ch., min. c\/ St\u00e9 Off The Beaten Path LLC<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Un \u00e9tablissement stable, soumis \u00e0 l’imp\u00f4t sur les soci\u00e9t\u00e9s en France, doit \u00eatre regard\u00e9 comme une soci\u00e9t\u00e9 au sens de l’article 3, 1 de la convention franco-am\u00e9ricaine. Par suite, les revenus qu’il est r\u00e9put\u00e9 avoir distribu\u00e9s \u00e0 ses associ\u00e9s non domicili\u00e9s fiscalement en France en application de l’article 115 quinquies du CGI rel\u00e8vent de l’article […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-680","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\/680","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=680"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/680\/revisions"}],"predecessor-version":[{"id":681,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/680\/revisions\/681"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}