{"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":"conveni-de-franca-andorra-per-evitar-la-doble-imposicio","status":"publish","type":"post","link":"https:\/\/and-capital.com\/ca\/conveni-de-franca-andorra-per-evitar-la-doble-imposicio\/","title":{"rendered":"Conveni Fran\u00e7a-Andorra: Evitar la doble imposici\u00f3"},"content":{"rendered":"
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\n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\tContext i finalitat de l'acord\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
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All\u00e0 Conveni de doble imposici\u00f3 (CNDI)<\/strong> t\u00e9 l'objectiu principal d'evitar que els nacionals i les empreses d'un pa\u00eds tributin dues vegades sobre els mateixos ingressos. Aix\u00f2 \u00e9s especialment rellevant per als pa\u00efsos amb relacions econ\u00f2miques estretes, com ara Fran\u00e7a<\/strong> I Andorra<\/strong>.<\/p>

L'abs\u00e8ncia d'aquest acord podria dissuadir inversors<\/strong> potencial, por doble imposici\u00f3<\/strong> en beneficis o ingressos. Aix\u00ed, l'acord promou un entorn empresarial favorable.<\/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

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\n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\tEls punts principals de la convenci\u00f3\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
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  1. Resid\u00e8ncia fiscal<\/strong> :<\/span> El conveni determina els criteris de resid\u00e8ncia fiscal per evitar conflictes i aclarir on ha de tributar una persona f\u00edsica o empresa.<\/p><\/li>

  2. Dividends, interessos i royalties<\/strong> :<\/span> Sovint s'apliquen tipus redu\u00efts de retenci\u00f3 per fomentar els fluxos financers entre els dos pa\u00efsos.<\/p><\/li>

  3. Establiments permanents<\/strong> :<\/span> El conveni defineix qu\u00e8 \u00e9s un establiment permanent per evitar impostos deslleials a les empreses que operen en ambdues jurisdiccions.<\/p><\/li>

  4. Doble deducci\u00f3<\/strong> :<\/span> En el cas que una despesa sigui dedu\u00efble en ambd\u00f3s pa\u00efsos, el conveni preveu mecanismes per evitar una doble deducci\u00f3<\/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

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    \n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\tImpacte en les inversions bilaterals\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
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    Des de l'aplicaci\u00f3 d'aquest acord, el inversions<\/strong> entra aqu\u00ed Fran\u00e7a<\/strong> I Andorra<\/strong> han experimentat un creixement notable. Les empreses es beneficien d'una major claredat i certesa respecte a les seves obligacions fiscals, animant-les a fer-ho invertir<\/strong> m\u00e9s enll\u00e0.<\/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

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    All\u00e0 conveni de doble imposici\u00f3<\/strong> entra aqu\u00ed Fran\u00e7a<\/strong> I Andorra<\/strong> \u00e9s m\u00e9s que un document. Simbolitza una estreta col\u00b7laboraci\u00f3 econ\u00f2mica i fiscal entre dues nacions que volen prosperar juntes. En garantir un tractament fiscal just, aquest acord refor\u00e7a els lla\u00e7os comercials i financers i ofereix un futur prometedor per a les relacions bilateral<\/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\/ca\/wp-json\/wp\/v2\/posts\/8590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/comments?post=8590"}],"version-history":[{"count":0,"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/posts\/8590\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/media\/8598"}],"wp:attachment":[{"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/media?parent=8590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/categories?post=8590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/and-capital.com\/ca\/wp-json\/wp\/v2\/tags?post=8590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}