{"id":13498,"date":"2024-01-13T08:44:20","date_gmt":"2024-01-13T07:44:20","guid":{"rendered":"http:\/\/172.30.141.17\/2024\/01\/13\/la-resolution-de-lassemblee-generale-des-nations-unies-sur-une-convention-fiscale\/"},"modified":"2024-08-16T19:58:44","modified_gmt":"2024-08-16T17:58:44","slug":"la-resolution-de-lassemblee-generale-des-nations-unies-sur-une-convention-fiscale","status":"publish","type":"post","link":"https:\/\/www.iisd.org\/itn\/fr\/2024\/01\/13\/la-resolution-de-lassemblee-generale-des-nations-unies-sur-une-convention-fiscale\/","title":{"rendered":"La r\u00e9solution de l\u2019Assembl\u00e9e G\u00e9n\u00e9rale des Nations Unies sur une convention fiscale"},"content":{"rendered":"<p>Sur la base d\u2019un projet de r\u00e9solution pr\u00e9sent\u00e9 par le Nigeria au nom du Groupe africain, la r\u00e9cente <a href=\"https:\/\/press.un.org\/en\/2023\/gaef3597.doc.htm\">r\u00e9solution de l\u2019Assembl\u00e9e g\u00e9n\u00e9rale des Nations Unies (ONU) sur la convention fiscale<\/a> des Nations Unies vise \u00e0 renforcer la coop\u00e9ration fiscale internationale, en mettant particuli\u00e8rement l\u2019accent sur la lutte contre l\u2019\u00e9vasion fiscale, le transfert de b\u00e9n\u00e9fices et les flux financiers illicites. La r\u00e9solution souligne la n\u00e9cessit\u00e9 d\u2019une collaboration internationale pour relever les d\u00e9fis fiscaux, exhortant les pays \u00e0 adopter des syst\u00e8mes fiscaux \u00e9quitables et \u00e0 aider les pays en d\u00e9veloppement \u00e0 renforcer leur capacit\u00e9 fiscale. Soulignant l\u2019importance de tenir des discussions inclusives, la r\u00e9solution ouvre la voie \u00e0 la n\u00e9gociation en cours d\u2019un instrument fiscal des Nations Unies, cherchant \u00e0 \u00e9tablir des r\u00e8gles fiscales globales, \u00e9quitables et universellement applicables pour favoriser la stabilit\u00e9 \u00e9conomique et le d\u00e9veloppement durable dans le monde entier.<\/p>\n<script type=\"text\/javascript\"> toolTips('.classtoolTips100','investissement direct \u00e9tranger'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips104','responsabilit\u00e9 sociale des entreprises'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips106','asociaci\u00f3n p\u00fablica-privada'); <\/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>Sur la base d\u2019un projet de r\u00e9solution pr\u00e9sent\u00e9 par le Nigeria au nom du Groupe africain, la r\u00e9cente r\u00e9solution de l\u2019Assembl\u00e9e g\u00e9n\u00e9rale des Nations Unies (ONU) sur la convention fiscale [&hellip;]<\/p>\n","protected":false},"author":26,"featured_media":15869,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1258],"tags":[2259],"class_list":["post-13498","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-current-issue-fr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/posts\/13498","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\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/comments?post=13498"}],"version-history":[{"count":0,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/posts\/13498\/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=13498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/categories?post=13498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/fr\/wp-json\/wp\/v2\/tags?post=13498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}