{"id":797,"date":"2015-11-16T12:15:38","date_gmt":"2015-11-16T12:15:38","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=797"},"modified":"2015-11-16T12:15:38","modified_gmt":"2015-11-16T12:15:38","slug":"la-convention-entre-la-france-et-andorre-est-entree-en-vigueur","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=797","title":{"rendered":"La convention entre la France et Andorre est entr\u00e9e en vigueur"},"content":{"rendered":"<p>La convention fiscale de non-double imposition, sign\u00e9e le 2 avril 2013, entre la France et Andorre est entr\u00e9e en vigueur au 1<sup>er<\/sup> juillet 2015. Ses dispositions prennent effet, d\u2019une mani\u00e8re g\u00e9n\u00e9rale,\u00a0 \u00e0 compter du <strong>1<sup>er<\/sup> janvier 2016<\/strong>.<\/p>\n<div>\n<p>Cette convention contient une clause in\u00e9dite pr\u00e9voyant que \u00ab\u00a0la France peut imposer les personnes de nationalit\u00e9 fran\u00e7aise r\u00e9sidentes d\u2019Andorre comme si la convention n\u2019existait pas\u00a0\u00bb, \u00e0 la condition que la l\u00e9gislation fran\u00e7aise permette une imposition en fonction de la nationalit\u00e9, ce qui n&rsquo;est pas le cas \u00e0 ce jour.<\/p>\n<p>La convention pr\u00e9voit \u00e9galement un taux r\u00e9duit de retenue \u00e0 la source de 5% pour les int\u00e9r\u00eats et redevances et de 15% ou 5% pour les dividendes.<\/p>\n<\/div>\n<p><i>D\u00e9cret 2015-878 du 17 juillet 2015<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La convention fiscale de non-double imposition, sign\u00e9e le 2 avril 2013, entre la France et Andorre est entr\u00e9e en vigueur au 1er juillet 2015. Ses dispositions prennent effet, d\u2019une mani\u00e8re g\u00e9n\u00e9rale,\u00a0 \u00e0 compter du 1er janvier 2016. Cette convention contient une clause in\u00e9dite pr\u00e9voyant que \u00ab\u00a0la France peut imposer les personnes de nationalit\u00e9 fran\u00e7aise r\u00e9sidentes [&hellip;]<\/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-797","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\/797","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=797"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/797\/revisions"}],"predecessor-version":[{"id":837,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/797\/revisions\/837"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}