{"id":91167,"date":"2024-03-14T00:00:00","date_gmt":"2024-03-13T23:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/liste-des-etats-et-territoires-non-cooperatifs-en-matiere-fiscale-2024\/"},"modified":"2024-03-14T00:00:00","modified_gmt":"2024-03-13T23:00:00","slug":"liste-des-etats-et-territoires-non-cooperatifs-en-matiere-fiscale-2024","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-2024\/","title":{"rendered":"Liste des \u00c9tats et territoires non coop\u00e9ratifs en mati\u00e8re fiscale \u2013 2024"},"content":{"rendered":"<div>\n<table align=\"center\" class=\"Table\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\">\t\t\tEtats et territoire non coop\u00e9ratifs<\/p>\n<\/td>\n<td>\n<p align=\"center\">\t\t\tMotif justifiant l&rsquo;inscription<br \/>\t\t\t(application du 2 ter de l&rsquo;<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037526841\" rel=\"noopener\" target=\"_blank\">article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tAnguilla<\/p>\n<\/td>\n<td>\n<p>\t\t\tEn application du b du 2 et 1\u00b0 du 2 bis de l&rsquo;<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" rel=\"noopener\" target=\"_blank\">article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tSeychelles<\/p>\n<\/td>\n<td>\n<p>\t\t\tEn application du b du 2 et du 2\u00b0 du 2 bis de l&rsquo;<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" rel=\"noopener\" target=\"_blank\">article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tBahamas<\/p>\n<\/td>\n<td rowspan=\"3\">\n<p>\t\t\tEn application du 1\u00b0 du 2 bis de l&rsquo;<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" rel=\"noopener\" target=\"_blank\">article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tIles Turques et Ca\u00efques<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tVanuatu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tAntigua-et-Barbuda<\/p>\n<\/td>\n<td rowspan=\"11\">\n<p>\t\t\tEn application du 2\u00b0 du 2 bis de l&rsquo;<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000021644859&amp;dateTexte=&amp;categorieLien=cid\" rel=\"noopener\" target=\"_blank\">article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tBelize<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tFidji<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tGuam<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tIles Vierges am\u00e9ricaines<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tPalaos<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tPanama<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tRussie<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tSamoa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tSamoa am\u00e9ricaines<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\t\t\tTrinit\u00e9-et-Tobago<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Source :<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049154919\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 16 f\u00e9vrier 2024 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) Anguilla En application du b du 2 et 1\u00b0 du 2 bis de l&rsquo;article 238-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts Seychelles En application du b du 2 et du 2\u00b0 du 2 bis [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[491,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/91167"}],"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:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=91167"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=91167"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=91167"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=91167"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=91167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}