{"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":"acordo-entre-a-franca-e-andorra-para-evitar-a-dupla-tributacao","status":"publish","type":"post","link":"https:\/\/and-capital.com\/pt\/acordo-entre-a-franca-e-andorra-para-evitar-a-dupla-tributacao\/","title":{"rendered":"Fran\u00e7a-Andorra: evitar a dupla tributa\u00e7\u00e3o"},"content":{"rendered":"
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\n\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\tContexto e objetivo do acordo\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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La conven\u00e7\u00e3o de dupla tributa\u00e7\u00e3o (CNDI)<\/strong> tem como principal objetivo evitar que os nacionais e as empresas de um pa\u00eds sejam tributados duas vezes sobre o mesmo rendimento. Este aspeto \u00e9 particularmente relevante para os pa\u00edses com rela\u00e7\u00f5es econ\u00f3micas estreitas, como \u00e9 o caso dos Fran\u00e7a<\/strong> e Andorra<\/strong>.<\/p>

A aus\u00eancia de um tal acordo poderia desencorajar investidores<\/strong> temendo um dupla tributa\u00e7\u00e3o<\/strong> sobre os lucros ou os rendimentos. Desta forma, o acordo promove um ambiente empresarial favor\u00e1vel.<\/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\tOs principais pontos do acordo\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\u00eancia fiscal<\/strong> :<\/span> A conven\u00e7\u00e3o estabelece os crit\u00e9rios de resid\u00eancia fiscal para evitar conflitos e clarificar o local onde uma pessoa singular ou colectiva deve ser tributada.<\/p><\/li>

  2. Dividendos, juros e royalties<\/strong> :<\/span> S\u00e3o frequentemente aplicadas taxas reduzidas de reten\u00e7\u00e3o na fonte para incentivar os fluxos financeiros entre os dois pa\u00edses.<\/p><\/li>

  3. Estabelecimentos est\u00e1veis<\/strong> :<\/span> O acordo define o que constitui um estabelecimento est\u00e1vel, a fim de evitar uma tributa\u00e7\u00e3o injusta das empresas que operam em ambas as jurisdi\u00e7\u00f5es.<\/p><\/li>

  4. Dupla dedu\u00e7\u00e3o<\/strong> :<\/span> Nos casos em que uma despesa \u00e9 dedut\u00edvel em ambos os pa\u00edses, o acordo prev\u00ea mecanismos para evitar a dupla tributa\u00e7\u00e3o. dedu\u00e7\u00e3o dupla<\/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\tImpacto no investimento bilateral\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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    Desde a entrada em vigor deste acordo, a investimentos<\/strong> entre os Fran\u00e7a<\/strong> e Andorra<\/strong> registaram um crescimento significativo. As empresas beneficiam de uma maior clareza e certeza relativamente \u00e0s suas obriga\u00e7\u00f5es fiscais, o que as incentiva a investir<\/strong> mais.<\/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\tConclus\u00e3o\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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    La acordo de dupla tributa\u00e7\u00e3o<\/strong> entre os Fran\u00e7a<\/strong> e Andorra<\/strong> \u00e9 mais do que um simples documento. Simboliza a estreita colabora\u00e7\u00e3o econ\u00f3mica e fiscal entre duas na\u00e7\u00f5es que desejam prosperar em conjunto. Ao garantir um tratamento fiscal justo, este acordo refor\u00e7a os la\u00e7os comerciais e financeiros e oferece um futuro prometedor para as rela\u00e7\u00f5es entre os dois pa\u00edses. 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\/pt\/wp-json\/wp\/v2\/posts\/8590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/comments?post=8590"}],"version-history":[{"count":0,"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/posts\/8590\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/media\/8598"}],"wp:attachment":[{"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/media?parent=8590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/categories?post=8590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/and-capital.com\/pt\/wp-json\/wp\/v2\/tags?post=8590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}