{"id":12138,"date":"2019-04-23T05:44:37","date_gmt":"2019-04-23T03:44:37","guid":{"rendered":"http:\/\/172.30.141.17\/2019\/04\/23\/fiscalite-des-investissements-bilateraux-les-traites-fiscaux-apres-le-beps\/"},"modified":"2024-08-16T20:08:45","modified_gmt":"2024-08-16T18:08:45","slug":"fiscalite-des-investissements-bilateraux-les-traites-fiscaux-apres-le-beps","status":"publish","type":"post","link":"https:\/\/www.iisd.org\/itn\/fr\/2019\/04\/23\/fiscalite-des-investissements-bilateraux-les-traites-fiscaux-apres-le-beps\/","title":{"rendered":"Fiscalit\u00e9 des investissements bilat\u00e9raux : les trait\u00e9s fiscaux apr\u00e8s le BEPS"},"content":{"rendered":"<h3>De Carlo Garbarino, publi\u00e9 par Edward Elgar, 2018<\/h3>\n<p>Les m\u00e9thodes de l\u2019OCDE pour lutter contre les strat\u00e9gies d\u2019\u00e9vasion fiscales li\u00e9es \u00e0 l\u2019\u00e9rosion de la base d\u2019imposition et le transfert des b\u00e9n\u00e9fices (BEPS) sont complexes, et s\u2019accompagnent d\u2019une litt\u00e9rature abondante. Cet ouvrage propose un aper\u00e7u concis et accessible des mesures susceptibles de contrer le ph\u00e9nom\u00e8ne BEPS propos\u00e9es dans le mod\u00e8le et commentaire de l\u2019OCDE, permettant ainsi aux lecteurs de comprendre comment les mesures peuvent, en pratique, affecter la taxation des investissements bilat\u00e9raux prot\u00e9g\u00e9s par les trait\u00e9s fiscaux. Disponible sur <a href=\"https:\/\/www.e-elgar.com\/shop\/taxation-of-bilateral-investments\">https:\/\/www.e-elgar.com\/shop\/taxation-of-bilateral-investments<\/a><\/p>\n<script type=\"text\/javascript\"> toolTips('.classtoolTips53','Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips54','Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3mico'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips67','Energy Charter Treaty'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips114','Sistema de Tribunales de Inversiones'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips116','European Commission'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips117','European Union'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips118','Union europ\u00e9enne'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips119','Uni\u00f3n Europea'); <\/script>","protected":false},"excerpt":{"rendered":"<p>Les m\u00e9thodes de l\u2019OCDE pour lutter contre les strat\u00e9gies d\u2019\u00e9vasion fiscales li\u00e9es \u00e0 l\u2019\u00e9rosion de la base d\u2019imposition et le transfert des b\u00e9n\u00e9fices (BEPS) sont complexes, et s\u2019accompagnent d\u2019une litt\u00e9rature abondante.<script type=\"text\/javascript\"> toolTips('.classtoolTips53','Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips54','Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3mico'); <\/script><\/p>\n","protected":false},"author":1,"featured_media":15869,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1260],"tags":[],"class_list":["post-12138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-resources"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/posts\/12138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/comments?post=12138"}],"version-history":[{"count":0,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/posts\/12138\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/media\/15869"}],"wp:attachment":[{"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/media?parent=12138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/categories?post=12138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/tags?post=12138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}