{"id":526,"date":"2021-10-11T12:21:21","date_gmt":"2021-10-11T12:21:21","guid":{"rendered":"https:\/\/www.calc-avocat.com\/?p=526"},"modified":"2021-10-11T12:24:30","modified_gmt":"2021-10-11T12:24:30","slug":"observatoire-des-conventions-fiscales-internationales-le-point-sur-les-procedures-amiables-les-apa-et-le-nouveau-guichet-international","status":"publish","type":"post","link":"https:\/\/www.calc-avocat.com\/en\/observatoire-des-conventions-fiscales-internationales-le-point-sur-les-procedures-amiables-les-apa-et-le-nouveau-guichet-international\/","title":{"rendered":"Observatoire des conventions fiscales internationales : le point sur les proc\u00e9dures amiables, les APA et le nouveau guichet international"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"526\" class=\"elementor elementor-526\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aadd561 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aadd561\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61037ee\" data-id=\"61037ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76ff4be2 elementor-widget elementor-widget-text-editor\" data-id=\"76ff4be2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">A l\u2019occasion de la rencontre organis\u00e9e le 28 septembre dernier par l\u2019Observatoire des conventions fiscales internationales, la sous-directrice Internationale, SJCF-4, du Service de la S\u00e9curit\u00e9 Juridique et du Contr\u00f4le fiscal, Mme St\u00e9phanie Prudent, a fait le point sur le positionnement de la France en mati\u00e8re de proc\u00e9dures amiables et d\u2019APA. Il est en ressorti que l\u2019administration fiscale, de son point de vue tout du moins, ferait preuve d\u2019une certaine efficacit\u00e9 en se pla\u00e7ant au 3eme rang parmi les Etats-membres de l\u2019OCDE s\u2019agissant du nombre de proc\u00e9dures amiables parvenues \u00e0 leur terme. Elle a \u00e9galement fait valoir un temps moyen de traitement des dossiers de 2 ans et 5 mois, soit \u00e0 peine plus que le d\u00e9lai selon elle incompressible de 24 mois qui serait en toutes hypoth\u00e8ses requis. Ainsi, 63% des proc\u00e9dures amiables en cours \u00e0 ce jour auraient \u00e9t\u00e9 initi\u00e9es il y a moins de deux ans.<br \/>S\u2019agissant des APA, les chiffres permettent de constater que cette proc\u00e9dure, dont l\u2019usage est pourtant fortement recommand\u00e9 \u00e0 l\u2019issue d\u2019un contr\u00f4le lors qu\u2019il n\u2019est pas question de modifier le fonctionnement des relations commerciales entre les soci\u00e9t\u00e9s du groupe, reste r\u00e9serv\u00e9e \u00e0 une minorit\u00e9. Ainsi, et ces chiffres ont \u00e9t\u00e9 pr\u00e9sent\u00e9s comme un succ\u00e8s, 25 demandes d\u2019APA ont \u00e9t\u00e9 d\u00e9pos\u00e9es en 2020, et 11 ont \u00e9t\u00e9 sign\u00e9s, dont \u00be sont en r\u00e9alit\u00e9 des renouvellements.<br \/>Cette intervention a \u00e9galement \u00e9t\u00e9 l\u2019occasion de pr\u00e9senter le nouveau \u00ab guichet international \u00bb annonc\u00e9 lors de l\u2019adoption de la \u00ab loi pour un Etat au service d\u2019une soci\u00e9t\u00e9 de confiance \u00bb du 10 ao\u00fbt 2018. Sur ce sujet, Mme Prudent a mis en exergue le caract\u00e8re informel de la saisine, qui pourrait intervenir par courrier, mail, voir m\u00eame t\u00e9l\u00e9phone, et qui aurait pour objectif de faire b\u00e9n\u00e9ficier les contribuables rencontrant des difficult\u00e9s \u00e0 l\u2019international des relations privil\u00e9gi\u00e9es nou\u00e9es par le service avec les administrations \u00e9trang\u00e8res. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A l\u2019occasion de la rencontre organis\u00e9e le 28 septembre dernier par l\u2019Observatoire des conventions fiscales internationales, la sous-directrice Internationale, SJCF-4, du Service de la S\u00e9curit\u00e9 Juridique et du Contr\u00f4le fiscal, Mme St\u00e9phanie Prudent, a fait le point sur le positionnement de la France en mati\u00e8re de proc\u00e9dures amiables et d\u2019APA. Il est en ressorti que [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-526","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Observatoire des conventions fiscales internationales : le point sur les proc\u00e9dures amiables, les APA et le nouveau guichet international - Clarisse Amadieu-Le Claire<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.calc-avocat.com\/en\/observatoire-des-conventions-fiscales-internationales-le-point-sur-les-procedures-amiables-les-apa-et-le-nouveau-guichet-international\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Observatoire des conventions fiscales internationales : le point sur les proc\u00e9dures amiables, les APA et le nouveau guichet international - Clarisse Amadieu-Le Claire\" \/>\n<meta property=\"og:description\" content=\"A l\u2019occasion de la rencontre organis\u00e9e le 28 septembre dernier par l\u2019Observatoire des conventions fiscales internationales, la sous-directrice Internationale, SJCF-4, du Service de la S\u00e9curit\u00e9 Juridique et du Contr\u00f4le fiscal, Mme St\u00e9phanie Prudent, a fait le point sur le positionnement de la France en mati\u00e8re de proc\u00e9dures amiables et d\u2019APA. 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