{"id":114798,"date":"2025-06-11T00:00:00","date_gmt":"2025-06-10T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/liste-des-etats-et-territoires-non-cooperatifs-en-matiere-fiscale-2025\/"},"modified":"2025-06-11T00:00:00","modified_gmt":"2025-06-10T22:00:00","slug":"liste-des-etats-et-territoires-non-cooperatifs-en-matiere-fiscale-2025","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/liste-des-etats-et-territoires-non-cooperatifs-en-matiere-fiscale-2025\/","title":{"rendered":"Liste des \u00c9tats et territoires non coop\u00e9ratifs en mati\u00e8re fiscale \u2013 2025"},"content":{"rendered":"<div>\n<div align=\"center\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\"><strong>Etats et territoire non coop\u00e9ratifs<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>Motif justifiant l&rsquo;inscription<\/strong><br \/><strong>(application du 2 ter de l&rsquo;<\/strong><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" title=\"Code g\u00e9n\u00e9ral des imp\u00f4ts, CGI. - art. 238-0 A\"><strong>article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/strong><\/a><strong>)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Antigua-et-Barbuda<\/strong><\/p>\n<\/td>\n<td rowspan=\"2\">\n<p><strong>En application du b du 2 de l&rsquo;<\/strong><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" target=\"_blank\" rel=\"noopener\"><strong>article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/strong><\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Iles Turques-et-Ca\u00efques<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Anguilla<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>En application du b du 2 et 1\u00b0 du 2 bis de l&rsquo;<\/strong><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" title=\"Code g\u00e9n\u00e9ral des imp\u00f4ts, CGI. - art. 238-0 A\"><strong>article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/strong><\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Vanuatu<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>En application du 1\u00b0 du 2 bis de l&rsquo;<\/strong><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" title=\"Code g\u00e9n\u00e9ral des imp\u00f4ts, CGI. - art. 238-0 A\"><strong>article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/strong><\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Fidji<\/strong><\/p>\n<\/td>\n<td rowspan=\"9\">\n<p><strong>En application du 2\u00b0 du 2 bis de l&rsquo;<\/strong><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" title=\"Code g\u00e9n\u00e9ral des imp\u00f4ts, CGI. - art. 238-0 A\"><strong>article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/strong><\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Guam<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Iles Vierges am\u00e9ricaines<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Palaos<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Panama<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Russie<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Samoa<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Samoa am\u00e9ricaines<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Trinit\u00e9-et-Tobago<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<div align=\"center\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>&nbsp;<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Source :<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051568335\" target=\"_blank\" rel=\"noopener\">Arr\u00eat\u00e9 du 18 avril 2025 modifiant l&rsquo;arr\u00eat\u00e9 du 12 f\u00e9vrier 2010 pris en application du deuxi\u00e8me alin\u00e9a du 1 de l&rsquo;article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Etats et territoire non coop\u00e9ratifs Motif justifiant l&rsquo;inscription(application du 2 ter de l&rsquo;article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts) Antigua-et-Barbuda En application du b du 2 de l&rsquo;article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts Iles Turques-et-Ca\u00efques Anguilla En application du b du 2 et 1\u00b0 du 2 bis de l&rsquo;article 238-0 A du [&hellip;]<\/p>\n","protected":false},"featured_media":114799,"template":"","weblex-importer-activity":[505],"weblex-importer-category":[686,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/114798"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/114799"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=114798"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=114798"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=114798"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=114798"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=114798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}