{"id":73591,"date":"2024-04-15T00:00:00","date_gmt":"2024-04-14T21:00:00","guid":{"rendered":"https:\/\/capmad.com\/news\/%news-category%\/inde-maurice-accord-negocie-sur-la-double-imposition\/"},"modified":"2024-04-15T12:01:05","modified_gmt":"2024-04-15T09:01:05","slug":"inde-maurice-accord-negocie-sur-la-double-imposition","status":"publish","type":"news","link":"https:\/\/www.capmad.com\/fr\/news\/finance-fr\/inde-maurice-accord-negocie-sur-la-double-imposition\/","title":{"rendered":"Inde – Maurice : Accord n\u00e9goci\u00e9 sur la double imposition"},"content":{"rendered":"

Protocole d\u2019accord sur les all\u00e8gements fiscaux<\/h2>\n

Les investisseurs \u00e9trangers entrant en Inde via Maurice devraient faire l’objet d’un examen plus minutieux de leurs investissements, car les deux pays ont sign\u00e9 un protocole visant \u00e0 modifier leur accord sur la double imposition.<\/b><\/p>\n

Cela pourrait \u00e9galement remettre en question la sortie des investissements pass\u00e9s, sans aucune disposition de droits acquis susceptible de les prot\u00e9ger des r\u00e8gles modifi\u00e9es, ont d\u00e9clar\u00e9 les experts. L\u2019amendement stipule sp\u00e9cifiquement que les all\u00e8gements pr\u00e9vus par le trait\u00e9 ne peuvent b\u00e9n\u00e9ficier indirectement aux r\u00e9sidents d\u2019un autre pays. En effet, dans presque tous les cas, les actionnaires ou investisseurs des entit\u00e9s mauriciennes effectuant des investissements en Inde sont originaires d\u2019autres pays.<\/p>\n

Cette limitation impos\u00e9e aux pays tiers est pr\u00e9occupante, tout comme la nouvelle exigence de d\u00e9montrer que l’all\u00e9gement fiscal n’est pas l’un des principaux objectifs de l’investissement, ont d\u00e9clar\u00e9 les experts. Les autorit\u00e9s fiscales des deux pays examinent d\u00e9sormais l’exon\u00e9ration disponible en vertu du trait\u00e9 conform\u00e9ment au \u00ab test de l’objectif principal<\/i> \u00bb \u00e9nonc\u00e9 dans le protocole.<\/p>\n

Les investisseurs de portefeuille \u00e9trangers bas\u00e9s \u00e0 Maurice r\u00e9clament actuellement une exon\u00e9ration fiscale sur les plus-values r\u00e9alis\u00e9es sur les transactions des produits d\u00e9riv\u00e9s. Il serait imp\u00e9ratif que ces investisseurs prouvent qu’il existe une justification non fiscale et commerciale suffisante pour qu’ils soient bas\u00e9s \u00e0 Maurice afin de pouvoir pr\u00e9tendre aux avantages de la convention.<\/p>\n

Le protocole a \u00e9t\u00e9 modifi\u00e9 conform\u00e9ment aux dispositions de la Convention multilat\u00e9rale. \u00c0 cette \u00e9poque, Maurice n\u2019avait pas inclus l\u2019Inde comme partenaire conventionnel auquel s’appliquerait la disposition visant \u00e0 lutter contre l\u2019\u00e9vasion fiscale. Les deux pays ont d\u00e9sormais convenu de modifier le trait\u00e9 bilat\u00e9ral.<\/p>\n","protected":false},"excerpt":{"rendered":"

Protocole d\u2019accord sur les all\u00e8gements fiscaux Les investisseurs \u00e9trangers entrant en Inde via Maurice devraient faire l’objet d’un examen plus minutieux de leurs investissements, car les\u2026<\/span><\/p>\n","protected":false},"author":76,"featured_media":73593,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"tags":[],"news-category":[8024],"news-location":[8000],"class_list":["post-73591","news","type-news","status-publish","format-standard","has-post-thumbnail","hentry","news-category-finance-fr","news-location-maurice-fr"],"acf":[],"yoast_head":"\nInde - Maurice : Accord n\u00e9goci\u00e9 sur la double imposition<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inde - Maurice : Accord n\u00e9goci\u00e9 sur la double imposition\" \/>\n<meta property=\"og:description\" content=\"Protocole d\u2019accord sur les all\u00e8gements fiscaux Les investisseurs \u00e9trangers entrant en Inde via Maurice devraient faire l’objet d’un examen plus minutieux de leurs investissements, car les\u2026\" \/>\n<meta property=\"og:site_name\" content=\"Capmad.com\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-15T09:01:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.capmad.com\/wp-content\/uploads\/2024\/04\/220_1-1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"976\" \/>\n\t<meta property=\"og:image:height\" content=\"549\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.capmad.com\/fr\/news\/finance-fr\/inde-maurice-accord-negocie-sur-la-double-imposition\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.capmad.com\/fr\/news\/finance-fr\/inde-maurice-accord-negocie-sur-la-double-imposition\/\"},\"author\":{\"name\":\"Eric RAKOTONIAINA\",\"@id\":\"https:\/\/www.capmad.com\/#\/schema\/person\/8a2a9115b7b7734af0bf2e0527de8b01\"},\"headline\":\"Inde – Maurice : Accord n\u00e9goci\u00e9 sur la double imposition\",\"datePublished\":\"2024-04-14T21:00:00+00:00\",\"dateModified\":\"2024-04-15T09:01:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.capmad.com\/fr\/news\/finance-fr\/inde-maurice-accord-negocie-sur-la-double-imposition\/\"},\"wordCount\":322,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.capmad.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.capmad.com\/fr\/news\/finance-fr\/inde-maurice-accord-negocie-sur-la-double-imposition\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/capmad.lon1.digitaloceanspaces.com\/wp-content\/uploads\/2024\/04\/220_1-1.webp\",\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.capmad.com\/fr\/news\/finance-fr\/inde-maurice-accord-negocie-sur-la-double-imposition\/#respond\"]}],\"copyrightYear\":\"2024\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.capmad.com\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.capmad.com\/fr\/news\/finance-fr\/inde-maurice-accord-negocie-sur-la-double-imposition\/\",\"url\":\"https:\/\/www.capmad.com\/fr\/news\/finance-fr\/inde-maurice-accord-negocie-sur-la-double-imposition\/\",\"name\":\"Inde - 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