{"id":8590,"date":"2023-10-28T17:11:58","date_gmt":"2023-10-28T15:11:58","guid":{"rendered":"https:\/\/and-capital.com\/?p=8590"},"modified":"2023-10-28T17:23:04","modified_gmt":"2023-10-28T15:23:04","slug":"%d8%a7%d8%aa%d9%81%d8%a7%d9%82%d9%8a%d8%a9-%d9%81%d8%b1%d9%86%d8%b3%d8%a7-%d9%88%d8%a3%d9%86%d8%af%d9%88%d8%b1%d8%a7-%d9%84%d8%aa%d8%ac%d9%86%d8%a8-%d8%a7%d9%84%d8%a7%d8%b2%d8%af%d9%88%d8%a7%d8%ac","status":"publish","type":"post","link":"https:\/\/and-capital.com\/ar\/%d8%a7%d8%aa%d9%81%d8%a7%d9%82%d9%8a%d8%a9-%d9%81%d8%b1%d9%86%d8%b3%d8%a7-%d9%88%d8%a3%d9%86%d8%af%d9%88%d8%b1%d8%a7-%d9%84%d8%aa%d8%ac%d9%86%d8%a8-%d8%a7%d9%84%d8%a7%d8%b2%d8%af%d9%88%d8%a7%d8%ac\/","title":{"rendered":"\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0641\u0631\u0646\u0633\u0627 \u0623\u0646\u062f\u0648\u0631\u0627: \u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a"},"content":{"rendered":"
\n\t\t\t\t\t\t
\r\n\t\t\r\n\t\t\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t\t\t\t
\r\n\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\u0633\u064a\u0627\u0642 \u0648\u0627\u0644\u063a\u0631\u0636 \u0645\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
\r\n\t\t\r\n\t\t\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t\t\t\t
\r\n\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u0647\u0646\u0627\u0643 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a (CNDI)<\/strong> \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0647\u0648 \u0645\u0646\u0639 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0628\u0644\u062f \u0645\u0627 \u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0631\u062a\u064a\u0646 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u062f\u062e\u0644. \u0648\u0647\u0630\u0627 \u0645\u0647\u0645 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062a\u0639 \u0628\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u062b\u064a\u0642\u0629\u060c \u0645\u062b\u0644 \u0641\u0631\u0646\u0633\u0627<\/strong> \u0648 \u0623\u0646\u062f\u0648\u0631\u0627<\/strong>.<\/p>

\u0625\u0646 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062b\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/strong> \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0648\u0627\u0644\u062e\u0648\u0641 \u0636\u0631\u064a\u0628\u0629 \u0645\u0636\u0627\u0639\u0641\u0629<\/strong> \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0623\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u062a\u0639\u0632\u0632 \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u062a\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

\r\n\t\t\r\n\t\t\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t\t\t\t
\r\n\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

  1. \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong> :<\/span> \u0648\u062a\u062d\u062f\u062f \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0648\u062a\u0648\u0636\u064a\u062d \u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u062e\u0636\u0639 \u0641\u064a\u0647 \u0627\u0644\u0641\u0631\u062f \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p><\/li>

  2. \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a<\/strong> :<\/span> \u0648\u063a\u0627\u0644\u0628\u0627 \u0645\u0627 \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u062e\u0641\u0636\u0629 \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0646.<\/p><\/li>

  3. \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062f\u0627\u0626\u0645\u0629<\/strong> :<\/span> \u062a\u062d\u062f\u062f \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0645\u0627 \u064a\u0634\u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u0626\u0645\u0629 \u0644\u062a\u062c\u0646\u0628 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0639\u0627\u062f\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0643\u0644\u0627 \u0627\u0644\u0633\u0644\u0637\u062a\u064a\u0646 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u062a\u064a\u0646.<\/p><\/li>

  4. \u062e\u0635\u0645 \u0645\u0632\u062f\u0648\u062c<\/strong> :<\/span> \u0641\u064a \u062d\u0627\u0644\u0629 \u0643\u0648\u0646 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0641\u064a \u0643\u0644\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0646\u060c \u062a\u0648\u0641\u0631 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0622\u0644\u064a\u0627\u062a \u0644\u062a\u062c\u0646\u0628 \u0630\u0644\u0643 \u062e\u0635\u0645 \u0645\u0632\u062f\u0648\u062c<\/strong>.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

    \r\n\t\t\r\n\t\t\t\t\t\t\t
    \r\n\t\t\t\t\t\t\t\t\t\t\t
    \r\n\t\t\t\t\t
    \r\n\t\t\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0646\u0627\u0626\u064a\u0629\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    \u0645\u0646\u0630 \u0628\u062f\u0621 \u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a<\/strong> \u0628\u064a\u0646 \u0641\u0631\u0646\u0633\u0627<\/strong> \u0648 \u0623\u0646\u062f\u0648\u0631\u0627<\/strong> \u0634\u0647\u062f\u062a \u0646\u0645\u0648\u0627 \u0645\u0644\u062d\u0648\u0638\u0627. \u062a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0642\u062f\u0631 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0648\u0636\u0648\u062d \u0648\u0627\u0644\u064a\u0642\u064a\u0646 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0634\u062c\u0639\u0647\u0627 \u0639\u0644\u0649 \u0630\u0644\u0643 \u064a\u0633\u062a\u062b\u0645\u0631<\/strong> \u0623\u0628\u0639\u062f \u0645\u0646 \u0630\u0644\u0643.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

    \r\n\t\t\r\n\t\t\t\t\t\t\t
    \r\n\t\t\t\t\t\t\t\t\t\t\t
    \r\n\t\t\t\t\t
    \r\n\t\t\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\u062e\u0627\u062a\u0645\u0629\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    \u0647\u0646\u0627\u0643 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong> \u0628\u064a\u0646 \u0641\u0631\u0646\u0633\u0627<\/strong> \u0648 \u0623\u0646\u062f\u0648\u0631\u0627<\/strong> \u0647\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u062c\u0631\u062f \u0648\u062b\u064a\u0642\u0629. \u0625\u0646\u0647 \u064a\u0631\u0645\u0632 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0648\u062b\u064a\u0642 \u0628\u064a\u0646 \u062f\u0648\u0644\u062a\u064a\u0646 \u062a\u0631\u063a\u0628\u0627\u0646 \u0641\u064a \u0627\u0644\u0627\u0632\u062f\u0647\u0627\u0631 \u0645\u0639\u064b\u0627. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629\u060c \u062a\u0639\u0632\u0632 \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0631\u0648\u0627\u0628\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0648\u0641\u0631 \u0645\u0633\u062a\u0642\u0628\u0644\u0627\u064b \u0648\u0627\u0639\u062f\u0627\u064b \u0644\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u062b\u0646\u0627\u0626\u064a\u0629<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Contexte et finalit\u00e9 de l’accord La convention de non double imposition (CNDI) a pour but principal d’\u00e9viter que les ressortissants et entreprises d’un pays soient impos\u00e9s deux fois sur le m\u00eame revenu. Ceci est particuli\u00e8rement pertinent pour les pays ayant d’\u00e9troites relations \u00e9conomiques, comme c’est le cas de la France et Andorre. L’absence d’une telle […]<\/p>","protected":false},"author":2,"featured_media":8598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32,171],"tags":[72,200,203,201,196,202,199,197,204,198],"class_list":["post-8590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-gestion-fiscale","tag-andorre","tag-cndi","tag-dividendes","tag-double-deduction","tag-double-imposition","tag-etablissements-stables","tag-france","tag-investissements-bilateraux","tag-relations-economiques","tag-residence-fiscale"],"aioseo_notices":[],"featured_image_src":{"landsacpe":["https:\/\/and-capital.com\/wp-content\/uploads\/2023\/10\/convention-1140x445.jpg",1140,445,true],"list":["https:\/\/and-capital.com\/wp-content\/uploads\/2023\/10\/convention-463x348.jpg",463,348,true],"medium":["https:\/\/and-capital.com\/wp-content\/uploads\/2023\/10\/convention-300x200.jpg",300,200,true],"full":["https:\/\/and-capital.com\/wp-content\/uploads\/2023\/10\/convention.jpg",1920,1280,false]},"_links":{"self":[{"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/posts\/8590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/comments?post=8590"}],"version-history":[{"count":0,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/posts\/8590\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/media\/8598"}],"wp:attachment":[{"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/media?parent=8590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/categories?post=8590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/tags?post=8590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}