{"id":9287,"date":"2020-07-07T19:57:28","date_gmt":"2020-07-07T15:57:28","guid":{"rendered":"https:\/\/merritt.ae\/?page_id=9287"},"modified":"2022-02-10T16:10:19","modified_gmt":"2022-02-10T12:10:19","slug":"country-by-country-reporting-cbcr","status":"publish","type":"page","link":"https:\/\/merritt.ae\/fr\/societe\/country-by-country-reporting-cbcr\/","title":{"rendered":"Le Country-by-Country Reporting (CbCR)"},"content":{"rendered":"<div id='full_slider_1'  class='avia-fullwidth-slider main_color avia-shadow   avia-builder-el-0  el_before_av_textblock  avia-builder-el-first   container_wrap sidebar_right'  >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2giuc2-1aaf7fa3563c1ca6e99dbe78387517e7\">\n#top #wrap_all .avia-slideshow .av-slideshow-caption.av-2giuc2-1aaf7fa3563c1ca6e99dbe78387517e7__0 .avia-caption-title{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-slideshow av-2giuc2-1aaf7fa3563c1ca6e99dbe78387517e7 avia-slideshow-featured av_slideshow_full avia-slide-slider av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-2giuc2-1aaf7fa3563c1ca6e99dbe78387517e7__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-2giuc2-1aaf7fa3563c1ca6e99dbe78387517e7__0 caption_fullwidth caption_center caption_center_framed caption_framed'><div class=\"container caption_container\"><div class=\"slideshow_caption\"><div class=\"slideshow_inner_caption\"><div class=\"slideshow_align_caption\"><h2 class='avia-caption-title '  itemprop=\"name\" >Le Country-by-Country Reporting (CbCR) aux Emirats<\/h2><\/div><\/div><\/div><\/div><\/div><img decoding=\"async\" fetchpriority=\"high\" class=\"wp-image-5697 avia-img-lazy-loading-not-5697\"  src=\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/12\/Marina-1500x430.jpg\" width=\"1500\" height=\"430\" title='Marina' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div><div id='after_full_slider_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9287'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-2d48r6-87911c9c67a72d51b689ec90454b0797 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Dans le cadre du dossier Base Erosion and Profit Shifting (<em>BEPS<\/em>) de l\u2019OCDE, le 30 avril 2019, les Emirats ont introduit deux normes du BEPS:<br \/>\n&#8211; la r\u00e9glementation sur la <a href=\"https:\/\/merritt.ae\/fr\/societe\/loi-sur-la-substance-economique\/\" target=\"_blank\" rel=\"noopener noreferrer\">substance \u00e9conomique<\/a> (ESR pour <em>Economic Substance Regulation<\/em>)<br \/>\n&#8211; la d\u00e9claration pays par pays (CbCR pour <em>Country-by-Country Reporting<\/em>).<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-3f2c4bb7956ca22300ec7d0e0e2e905e\">\n#top .av-special-heading.av-av_heading-3f2c4bb7956ca22300ec7d0e0e2e905e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-3f2c4bb7956ca22300ec7d0e0e2e905e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-3f2c4bb7956ca22300ec7d0e0e2e905e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-3f2c4bb7956ca22300ec7d0e0e2e905e av-special-heading-h2  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Les conditions d\u2019application<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-2d48r6-87911c9c67a72d51b689ec90454b0797 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>La l\u00e9gislation CbCR ne concerne que les soci\u00e9t\u00e9s m\u00e8res des multinationales dont le chiffre d&#8217;affaires consolid\u00e9 <strong>d\u00e9passe USD 857 millions<\/strong> au cours de l&#8217;exercice pr\u00e9c\u00e9dent doivent d\u00e9poser une d\u00e9claration pays par pays.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-ce6c0ae36b4696a093cebc2ce6c2df19\">\n#top .av-special-heading.av-av_heading-ce6c0ae36b4696a093cebc2ce6c2df19{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-ce6c0ae36b4696a093cebc2ce6c2df19 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-ce6c0ae36b4696a093cebc2ce6c2df19 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-ce6c0ae36b4696a093cebc2ce6c2df19 av-special-heading-h2  avia-builder-el-4  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Le contenu du rapport CbCR<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-2d48r6-87911c9c67a72d51b689ec90454b0797 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Le rapport doit indiquer au niveau du pays:<br \/>\n&#8211; Chiffres d\u2019affaires<br \/>\n&#8211; B\u00e9n\u00e9fices\/ pertes<br \/>\n&#8211; Imp\u00f4t sur le revenu pay\u00e9<br \/>\n&#8211; Capital<br \/>\n&#8211; B\u00e9n\u00e9fices<br \/>\n&#8211; Nombre d&#8217;employ\u00e9s<br \/>\n&#8211; Actifs pour chaque pays<\/p>\n<p>Les rapports pays par pays doivent \u00eatre soumis au minist\u00e8re des Finances (MoF) dans les 12 mois suivant la fin de l&#8217;exercice d&#8217;un groupe d&#8217;entreprises multinationales. Pour la premi\u00e8re ann\u00e9e de d\u00e9claration (2019), les groupes d&#8217;entreprises multinationales dont le si\u00e8ge est aux \u00c9mirats arabes unis et dont l&#8217;ann\u00e9e civile se termine seront tenus de soumettre des rapports pays par pays d&#8217;ici le 31 d\u00e9cembre 2020.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-0198199576a0eeb73928cc31aafb7c8e\">\n#top .av-special-heading.av-av_heading-0198199576a0eeb73928cc31aafb7c8e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-0198199576a0eeb73928cc31aafb7c8e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-0198199576a0eeb73928cc31aafb7c8e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-0198199576a0eeb73928cc31aafb7c8e av-special-heading-h2  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Les amendes pr\u00e9vues&#8230;<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-2d48r6-87911c9c67a72d51b689ec90454b0797 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Amendes pr\u00e9vues pour non-conformit\u00e9:<br \/>\n&#8211; D\u00e9faut de d\u00e9poser un rapport CbC ou une notification CbCR \u00e0 temps: 1 million AED plus 10 000 AED par jour de retard jusqu&#8217;\u00e0 un maximum de 250 000 AED<br \/>\n&#8211; Omission de fournir des informations compl\u00e8tes et exactes dans le rapport CbC ou la notification CbCR: 50 000 AED \u00e0 500 000 AED<br \/>\n&#8211; D\u00e9faut de conservation des documents et informations pendant au moins cinq ans: 100 000 AED<br \/>\n&#8211; D\u00e9faut de fournir toute autre information demand\u00e9e par le MoF: 100 000 AED<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":11084,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-9287","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La TVA aux Emirats: conditions et taux<\/title>\n<meta name=\"description\" content=\"Tout savoir sur la TVA aux Emirats: conditions d&#039;applications et taux de 0% ou 5%.\" \/>\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\/company\/country-by-country-reporting-cbcr-uae\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" 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