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Une nouvelle convention fiscale franco-belgehttps://gescompo.fr/wp-content/themes/movedo/images/empty/thumbnail.jpg150150GescompoGescompohttps://secure.gravatar.com/avatar/b4dfe7c895078cbb840a2ef188c3f9ce?s=96&d=mm&r=g
Pour répondre aux standards internationaux et pour renforcer leurs liens mutuels sur le plan économique et financier, la France et la Belgique ont signé une nouvelle convention fiscale bilatérale. Quelles sont les principales nouveautés qu’elle comporte ?
Une nouvelle convention… qui n’est pas encore applicable
Les autorités françaises et belges ont signé une nouvelle convention fiscale bilatérale, dans le but de moderniser les règles prévues par l’actuelle convention qui ne répondaient plus nécessairement aux derniers standards internationaux.
Parmi les principales nouveautés de cette convention, on retrouve :
une nouvelle définition de la « résidence » ;
des dispositions relatives aux établissements stables ;
des précisions en matière de dispositifs anti-abus.
Pour le moment, cette convention n’est pas encore applicable : elle ne le sera qu’après ratification.
Source : Communiqué de presse du ministère de l’Économie, des finances et de la relance du 9 novembre 2021, n°1631
