{"id":11943,"date":"2022-02-14T13:49:02","date_gmt":"2022-02-14T09:49:02","guid":{"rendered":"https:\/\/merritt.ae\/?post_type=kb&p=11943"},"modified":"2024-09-10T14:15:18","modified_gmt":"2024-09-10T10:15:18","slug":"les-conventions-fiscales-signees-par-les-emirats","status":"publish","type":"kb","link":"https:\/\/merritt.ae\/fr\/faq\/les-conventions-fiscales-signees-par-les-emirats\/","title":{"rendered":"Les conventions fiscales sign\u00e9es par les Emirats"},"content":{"rendered":"

Vous souhaitez travailler \u00e0 Dubai, prenez connaissance des diff\u00e9rentes conventions fiscales France Emirats. <\/em><\/p>\n

Notez \u00e9galement qu’il existe bien une convention fiscale France \u00c9mirats arabes unis qui a \u00e9t\u00e9 sign\u00e9e\u00a0le 26 mai 2008 et est entr\u00e9e en vigueur le 1er janvier 2009. Cette convention vise \u00e0 \u00e9viter la double imposition et \u00e0 pr\u00e9venir l’\u00e9vasion fiscale en d\u00e9finissant les r\u00e8gles fiscales applicables aux revenus et aux gains transfrontaliers entre les deux pays.<\/em><\/p>\n

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LISTE DES CONVENTIONS FISCALES<\/h1>\n

Les Emirates Arabes Unis ont sign\u00e9 plusieurs conventions fiscales de non-double imposition avec les pays suivants:
\nAlg\u00e9rie
\nAllemagne
\nArm\u00e9nie
\nAutriche
\nAzerba\u00efdjan
\nBelgique
\nBi\u00e9lorussie
\nBosnie-Herz\u00e9govine
\nBulgarie
\nCanada
\nChine
\nChypre
\nCor\u00e9e Du Sud
\nEgypte
\nEspagne
\nEstonie
\nFinlande
\nFrance
\nG\u00e9orgie
\nHongrie
\nIle Maurice
\nInde
\nIndon\u00e9sie
\nItalie
\nKazakhstan
\nLettonie
\nLiban
\nLituanie
\nLuxembourg
\nMalaisie
\nMalte
\nMaroc
\nMexique
\nMongolie
\nMont\u00e9n\u00e9gro
\nMozambique
\nNouvelle Z\u00e9lande
\nPakistan
\nPanama
\nPays-Bas
\nPhilippines
\nPologne
\nPortugal
\nR\u00e9publique Tch\u00e8que
\nRoumanie
\nRussie
\nSerbie
\nSeychelles
\nSingapour
\nSlov\u00e9nie
\nSoudan
\nSri Lanka
\nSyrie
\nTadjikistan
\nTha\u00eflande
\nTunisie
\nTurkm\u00e9nistan
\nTurquie
\nUkraine
\nVenezuela
\nY\u00e9men<\/p>\n

COMPRENDRE UNE CONVENTION FISCALE<\/h2>\n

Une convention fiscale internationale est un trait\u00e9 liant deux \u00c9tats relatif \u00e0 tout ou partie de leur relations fiscales.<\/p>\n

Les conventions fiscales internationales permettent d\u2019\u00e9viter au contribuable d\u2019\u00eatre impos\u00e9 deux fois en raison de l\u2019application simultan\u00e9e de la l\u00e9gislation fiscale des deux \u00c9tats contractants (ici en l’occurence la France et les EAU).<\/p>\n

Chaque convention fiscale internationale conclue entre deux \u00c9tats concerne:
\n\u2013 les personnes physiques (imp\u00f4t sur le revenu, droits de succession, etc.) et morales,
\n\u2013 et une p\u00e9riode d\u2019application, avec effet r\u00e9troactif quand les revenus pour lesquels elle s\u2019applique sont ceux d\u2019ann\u00e9es ant\u00e9rieures \u00e0 sa date d\u2019entr\u00e9e en vigueur.<\/p>\n

Chaque convention pr\u00e9voit, notamment :
\n\u2013 la r\u00e9partition du droit d\u2019imposer,
\n\u2013 et les modalit\u00e9s permettant d\u2019\u00e9viter la double imposition.<\/p>\n

1. Notion de r\u00e9sidence<\/h3>\n

Le pays de r\u00e9sidence fiscale du contribuable, personne physique, permet, en principe, de conna\u00eetre les r\u00e8gles d\u2019imposition applicables. Il est d\u00e9termin\u00e9 selon certains crit\u00e8res, par ordre de priorit\u00e9 :<\/p>\n

\u2013 foyer d\u2019habitation permanent,
\n\u2013 centre d\u2019int\u00e9r\u00eats vitaux (liens personnels et \u00e9conomiques),
\n\u2013 lieu de s\u00e9jour habituel,
\n\u2013 nationalit\u00e9 \u00e9ventuellement, etc.<\/p>\n

2. R\u00e9partition du droit d\u2019imposer<\/h3>\n

Les conventions fiscales internationales pr\u00e9voient habituellement, pour chaque cat\u00e9gorie de revenus, trois modalit\u00e9s d\u2019imposition, qui sont les suivantes :
\n\u2013 ou bien l\u2019imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence (plus-values sur valeurs mobili\u00e8res, par exemple, sauf exception),
\n\u2013 ou bien l\u2019imposition exclusive dans l\u2019\u00c9tat de source (r\u00e9mun\u00e9rations publiques, par exemple, sauf exception),
\n\u2013 ou bien l\u2019imposition non exclusive dans l\u2019\u00c9tat de source (revenus et plus-values immobiliers, par exemple).<\/p>\n

M\u00e9thodes visant \u00e0 \u00e9viter la double imposition<\/h3>\n

Deux m\u00e9thodes permettent d\u2019\u00e9viter qu\u2019un revenu ne soit impos\u00e9 une seconde fois dans l\u2019\u00c9tat de r\u00e9sidence du contribuable : la m\u00e9thode d\u2019exon\u00e9ration et la m\u00e9thode d\u2019imputation.<\/p>\n

1. La m\u00e9thode d\u2019exon\u00e9ration comporte deux variantes :
\n\u2013 L\u2019exon\u00e9ration totale, qui consiste \u00e0 ne pas tenir compte des revenus qui ont \u00e9t\u00e9 impos\u00e9s,
\n\u2013 L\u2019exon\u00e9ration avec progressivit\u00e9 (ou \u00ab m\u00e9thode du taux effectif \u00bb), le montant des revenus d\u00e9j\u00e0 impos\u00e9s \u00e9tant pris en compte pour d\u00e9terminer le taux de l\u2019imp\u00f4t \u00e0 appliquer aux autres revenus.<\/p>\n

2. La m\u00e9thode d\u2019imputation comporte \u00e9galement deux variantes :
\n\u2013 L\u2019imputation totale, consistant \u00e0 calculer l\u2019imp\u00f4t sur le montant total des revenus qui ont \u00e9t\u00e9 impos\u00e9s, quelle que soit leur source, puis \u00e0 d\u00e9duire l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat,
\n\u2013 L\u2019imputation ordinaire (la plus utilis\u00e9e), qui consiste \u00e0 d\u00e9duire l\u2019imp\u00f4t d\u00e9j\u00e0 vers\u00e9 dans la limite de l\u2019imp\u00f4t de l\u2019\u00c9tat de r\u00e9sidence aff\u00e9rent au revenu impos\u00e9 \u00e0 l\u2019\u00e9tranger (application d\u2019un cr\u00e9dit d\u2019imp\u00f4t).<\/p>\n<\/div>\n<\/section>\n

Pour plus de lecture sur la convention fiscale France Emirats, cliquez ici: Eviter la double imposition entre la France-Emirats (merritt.ae)<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Vous souhaitez travailler \u00e0 Dubai, prenez connaissance des diff\u00e9rentes conventions fiscales France Emirats. Notez \u00e9galement qu’il existe bien une convention fiscale France \u00c9mirats arabes unis qui a \u00e9t\u00e9 sign\u00e9e\u00a0le 26 mai 2008 et est entr\u00e9e en vigueur le 1er janvier 2009. Cette convention vise \u00e0 \u00e9viter la double imposition et \u00e0 pr\u00e9venir l’\u00e9vasion fiscale en […]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"kbtopic":[164],"kbtag":[],"class_list":["post-11943","kb","type-kb","status-publish","hentry","kbtopic-la-societe-a-dubai"],"yoast_head":"\nLes conventions fiscales sign\u00e9es par les Emirats<\/title>\n<meta name=\"description\" content=\"Vous souhaitez travailler \u00e0 Dubai, prenez connaissance des diff\u00e9rentes conventions fiscales \u00e0 Duba\u00ef, notamment la convention fiscale France Emirats.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/merritt.ae\/fr\/faq\/les-conventions-fiscales-signees-par-les-emirats\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta 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