{"id":1429,"date":"2016-12-29T11:34:53","date_gmt":"2016-12-29T10:34:53","guid":{"rendered":"http:\/\/credaf.org\/?p=1429"},"modified":"2019-04-01T14:18:35","modified_gmt":"2019-04-01T12:18:35","slug":"9eme-forum-mondial-de-locde-sur-la-transparence-et-lechange-de-renseignements-a-des-fins-fiscales","status":"publish","type":"post","link":"https:\/\/credaf.org\/en\/9eme-forum-mondial-de-locde-sur-la-transparence-et-lechange-de-renseignements-a-des-fins-fiscales\/","title":{"rendered":"9\u00e8me Forum mondial de l’OCDE sur la transparence et l’\u00e9change de renseignements \u00e0 des fins fiscales"},"content":{"rendered":"

[et_pb_section admin_label=\u00a0\u00bbsection\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4\u2033][et_pb_text admin_label=\u00a0\u00bbTexte\u00a0\u00bb background_layout=\u00a0\u00bblight\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb border_color=\u00a0\u00bb#ffffff\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb]<\/p>\n

Le 9\u00e8me forum s\u2019est tenu \u00e0 Tbilissi, G\u00e9orgie, du 2 au 4 novembre 2016. Le CREDAF \u00e9tait invit\u00e9, comme chaque ann\u00e9e d\u00e9sormais, en qualit\u00e9 de membre observateur. Parmi nos membres, ont particip\u00e9 en leur qualit\u00e9 d\u2019adh\u00e9rents, la Belgique, le Canada, le Cameroun, la France, le S\u00e9n\u00e9gal. Au total, ce forum a r\u00e9uni 220 participants, repr\u00e9sentant 85 pays et 12 organisations internationales.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=\u00a0\u00bbLigne\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4\u2033][et_pb_divider admin_label=\u00a0\u00bbS\u00e9parateur\u00a0\u00bb color=\u00a0\u00bb#e02b20\u2033 show_divider=\u00a0\u00bboff\u00a0\u00bb divider_style=\u00a0\u00bbsolid\u00a0\u00bb divider_position=\u00a0\u00bbtop\u00a0\u00bb hide_on_mobile=\u00a0\u00bbon\u00a0\u00bb custom_css_main_element=\u00a0\u00bbpadding: 16px 0 !important;\u00a0\u00bb height=\u00a0\u00bb2\u2033] [\/et_pb_divider][et_pb_text admin_label=\u00a0\u00bbTexte\u00a0\u00bb background_layout=\u00a0\u00bblight\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb border_color=\u00a0\u00bb#ffffff\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb]<\/p>\n

Le projet Initiative Afrique :<\/em><\/strong>
\n<\/em><\/p>\n

La veille du Forum, le 1er novembre, s\u2019est r\u00e9uni le groupe de travail consacr\u00e9 au projet \u00ab\u00a0Initiative Afrique\u00a0\u00bb, lanc\u00e9 en octobre 2014, \u00e0 Berlin, pour 3 ans (2015\/2017), dans le but de faciliter la mise en \u0153uvre de l\u2019\u00e9change de renseignements pour les pays du continent africain. L\u2019OCDE, notant l\u2019adh\u00e9sion r\u00e9cente du Tchad, du Togo, du Liban, souhaite intensifier l\u2019int\u00e9r\u00eat des pays pour ces sujets.<\/p>\n

En effet, la mobilisation des ressources fiscales passe par la lutte contre la fraude et la mutualisation du renseignement, objet des travaux du forum mondial.<\/p>\n

Initiative Afrique s\u2019est donn\u00e9 pour mission de sensibiliser<\/u> les pays d\u2019Afrique aux enjeux et avantages de l\u2019\u00e9change de renseignements, de renforcer les capacit\u00e9s<\/u> de leurs administrations fiscales, de susciter l\u2019adh\u00e9sion politique<\/u> au sujet, d\u2019augmenter le nombre de pays adh\u00e9rents<\/u> au forum mondial et, \u00e0 terme, de l\u00e9guer un dispositif durable<\/u> d\u2019\u00e9change de renseignements.<\/p>\n

Le CREDAF, membre du groupe de travail pilote, est fier de compter parmi ses membres 4 pays engag\u00e9s en tant que \u00ab\u00a0pionniers\u00a0\u00bb : Burkina Faso, Cameroun, Gabon, Maroc.<\/p>\n

Ce statut implique l\u2019engagement, pendant les 3 ans du programme, de signer la convention sur l\u2019assistance mutuelle en mati\u00e8re fiscale, de mettre en \u0153uvre une unit\u00e9 op\u00e9rationnelle d\u00e9di\u00e9e \u00e0 l\u2019\u00e9change de renseignements, notamment en d\u00e9l\u00e9gant le pouvoir de l\u2019autorit\u00e9 comp\u00e9tente \u00e0 l\u2019administration fiscale, d\u2019exp\u00e9dier au moins 30 demandes de renseignements et d\u2019en mesurer les effets.<\/p>\n

Le secr\u00e9tariat du Forum mondial appuie les pionniers, il a ainsi anim\u00e9, en 2016, trois s\u00e9minaires de formation destin\u00e9s aux v\u00e9rificateurs. Ces s\u00e9minaires se sont tenus au Gabon, au Maroc et au Burkina Faso, au profit de 160 participants. Le S\u00e9n\u00e9gal,\u00a0 fortement engag\u00e9 dans la d\u00e9marche, \u00e9tait pr\u00e9sent \u00e0 cette r\u00e9union du groupe de travail.<\/p>\n

Lors de cette r\u00e9union, au vu des r\u00e9sultats encourageants des 2 premi\u00e8res ann\u00e9es,\u00a0 le groupe de travail a d\u00e9cid\u00e9 de prolonger le projet au-del\u00e0 de 2017, de rechercher activement un Parrain pouvant repr\u00e9senter et porter l\u2019Initiative au plus haut niveau, et d\u2019encourager la candidature du Cameroun, pour accueillir l\u2019an prochain la r\u00e9union pl\u00e9ni\u00e8re du Forum mondial.<\/p>\n

Les \u00e9changes de l\u2019assembl\u00e9e pl\u00e9ni\u00e8re du Forum mondial :<\/em><\/strong><\/p>\n

Cette session a commenc\u00e9 par des \u00e9changes sur le projet de l\u2019Union europ\u00e9enne d\u2019identifier les pays non coop\u00e9ratifs. La\u00a0 Commission europ\u00e9enne propose une r\u00e9flexion, en phase avec les travaux du Forum, pour renforcer l\u2019efficacit\u00e9 globale de la lutte contre la fraude.<\/p>\n

L\u2019OCDE est mandat\u00e9e pour \u00e9tablir des crit\u00e8res objectifs d\u2019identification des juridictions non-coop\u00e9ratives en mati\u00e8re de normes de transparence fiscale. En juillet 2016, les ministres des finances du G20 ont approuv\u00e9 les propositions de l\u2019OCDE relatives aux crit\u00e8res objectifs et lui ont demand\u00e9 de rendre compte des progr\u00e8s accomplis par les juridictions en mati\u00e8re de transparence fiscale, d\u2019ici juin 2017, afin que l\u2019OCDE \u00e9tablisse une liste des juridictions qui n\u2019ont pas encore suffisamment progress\u00e9 pour atteindre un niveau satisfaisant en vue de la tenue du sommet du G20 de juillet 2017. Les enjeux et les modalit\u00e9s de l\u2019\u00e9change de renseignements, sur demande ou automatique, ont ensuite \u00e9t\u00e9 discut\u00e9s.<\/p>\n

Avec 101 juridictions engag\u00e9es dans la norme commune d\u2019\u00e9change de renseignements pour 2017 et 2018, la mise en \u0153uvre est bien engag\u00e9e. M\u00eame si certaines d\u2019entre elles ont logiquement rencontr\u00e9 des difficult\u00e9s, presque toutes les \u00ab\u00a0pionni\u00e8res\u00a0\u00bb disposent d\u2019un cadre l\u00e9gislatif complet et d\u2019institutions financi\u00e8res qui collectent actuellement les informations pr\u00eates \u00e0 \u00eatre communiqu\u00e9es et \u00e9chang\u00e9es l\u2019an prochain.<\/p>\n

Le futur outil commun d\u2019\u00e9changes, le CTS (commun transmission system), est en cours d\u2019\u00e9laboration avec un prestataire mandat\u00e9 par l\u2019OCDE. Le secr\u00e9tariat du Forum a soulign\u00e9 la substantielle \u00e9conomie r\u00e9alis\u00e9e par les Etats qui n\u2019auront pas \u00e0 supporter individuellement son co\u00fbt de conception.<\/p>\n

La confidentialit\u00e9 des donn\u00e9es a \u00e9t\u00e9 au c\u0153ur des d\u00e9bats, dans le contexte des fuites massives survenues au niveau mondial ces derniers mois.<\/p>\n

Concernant la proc\u00e9dure des \u00e9changes sur demande, Fran\u00e7ois d\u2019AUBERT, dont le mandat de pr\u00e9sident du Groupe d\u2019\u00e9valuation par les pairs (PRG \u2013 peer review group) a pris fin, a c\u00e9d\u00e9 cette ann\u00e9e la place \u00e0 Mme Huey Min CHIA TERN (Singapour) qui a dress\u00e9 le bilan des \u00e9valuations des pays engag\u00e9s en phases 1 et 2. Notons que tous nos membres ont re\u00e7u une \u00e9valuation \u00ab\u00a0conforme\u00a0\u00bb ou \u00ab\u00a0conforme pour l\u2019essentiel\u00a0\u00bb, dont on se f\u00e9licite. 99 pays sur 116 ont \u00e9t\u00e9 \u00e9valu\u00e9s de cette mani\u00e8re au terme de ce premier cycle d\u2019\u00e9valuation. 2 pays ont \u00e9t\u00e9 \u00e9valu\u00e9s non conformes (Iles Marshall et Panama).<\/p>\n

\u00a0<\/p>\n

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[et_pb_section admin_label=\u00a0\u00bbsection\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4\u2033][et_pb_text admin_label=\u00a0\u00bbTexte\u00a0\u00bb background_layout=\u00a0\u00bblight\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb border_color=\u00a0\u00bb#ffffff\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb] Le 9\u00e8me forum s\u2019est tenu \u00e0 Tbilissi, G\u00e9orgie, du 2 au 4 novembre 2016. Le CREDAF \u00e9tait invit\u00e9, comme chaque ann\u00e9e d\u00e9sormais, en qualit\u00e9 de membre observateur. Parmi nos membres, ont particip\u00e9 en leur qualit\u00e9 d\u2019adh\u00e9rents, la Belgique, le Canada, le Cameroun, la France, le S\u00e9n\u00e9gal. Au total, ce forum<\/p>\n","protected":false},"author":13,"featured_media":2485,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[171],"tags":[],"class_list":["post-1429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article"],"acf":[],"gutentor_comment":0,"yoast_head":"\n- 9\u00e8me Forum mondial de l'OCDE sur la transparence et l'\u00e9change de renseignements \u00e0 des fins fiscales<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/credaf.org\/en\/9eme-forum-mondial-de-locde-sur-la-transparence-et-lechange-de-renseignements-a-des-fins-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"- 9\u00e8me Forum mondial de l'OCDE sur la transparence et l'\u00e9change de renseignements \u00e0 des fins fiscales\" \/>\n<meta property=\"og:description\" content=\"[et_pb_section admin_label=\u00a0\u00bbsection\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4\u2033][et_pb_text admin_label=\u00a0\u00bbTexte\u00a0\u00bb background_layout=\u00a0\u00bblight\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb border_color=\u00a0\u00bb#ffffff\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb] Le 9\u00e8me forum s\u2019est tenu \u00e0 Tbilissi, G\u00e9orgie, du 2 au 4 novembre 2016. 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Le CREDAF \u00e9tait invit\u00e9, comme chaque ann\u00e9e d\u00e9sormais, en qualit\u00e9 de membre observateur. Parmi nos membres, ont particip\u00e9 en leur qualit\u00e9 d\u2019adh\u00e9rents, la Belgique, le Canada, le Cameroun, la France, le S\u00e9n\u00e9gal. 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