{"id":58929,"date":"2024-04-25T17:46:18","date_gmt":"2024-04-25T14:46:18","guid":{"rendered":"https:\/\/ambylegal.by\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/"},"modified":"2024-04-25T17:46:18","modified_gmt":"2024-04-25T14:46:18","slug":"suspension-of-tax-agreements-with-unfriendly-countries","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/","title":{"rendered":"Suspension des conventions fiscales avec les pays inamicaux : \u00e0 quoi faut-il s&rsquo;attendre ?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Quels_sont_les_pays_consideres_comme_inamicaux\" >Quels sont les pays consid\u00e9r\u00e9s comme inamicaux<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Quelle_est_la_finalite_des_conventions_fiscales_internationales\" >Quelle est la finalit\u00e9 des conventions fiscales internationales ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Quels_revenus_beneficiaient_davantages_fiscaux\" >Quels revenus b\u00e9n\u00e9ficiaient d&rsquo;avantages fiscaux&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Que_signifie_la_suspension_des_conventions_fiscales\" >Que signifie la suspension des conventions fiscales ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Particularites_de_limposition_des_dividendes_percus_par_des_particuliers_residents_de_pays_inamicaux\" >Particularit\u00e9s de l&rsquo;imposition des dividendes per\u00e7us par des particuliers r\u00e9sidents de pays inamicaux<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Particularites_de_limposition_des_remunerations_des_membres_du_conseil_dadministration_des_entreprises\" >Particularit\u00e9s de l&rsquo;imposition des r\u00e9mun\u00e9rations des membres du conseil d&rsquo;administration des entreprises<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Periode_de_validite_des_restrictions_fiscales\" >P\u00e9riode de validit\u00e9 des restrictions fiscales<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Mesures_probables_dans_les_pays_inamicaux_concernant_les_conventions_fiscales\" >Mesures probables dans les pays inamicaux concernant les conventions fiscales<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/fr\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Contactez-nous\" >Contactez-nous&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">La signature de conventions de double imposition avec d&rsquo;autres pays favorise le d\u00e9veloppement des relations \u00e9conomiques. Cependant, la d\u00e9cision de la Bi\u00e9lorussie de suspendre ces accords avec les pays inamicaux suscite de vives discussions et des inqui\u00e9tudes. Cet article examine les nuances, les recommandations et les cons\u00e9quences d&rsquo;une telle mesure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quels_sont_les_pays_consideres_comme_inamicaux\"><\/span>Quels sont les pays consid\u00e9r\u00e9s comme inamicaux<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En avril 2022, le gouvernement bi\u00e9lorusse a dress\u00e9 la liste des pays \u00e9trangers ayant commis des actes inamicaux \u00e0 l&rsquo;encontre d&rsquo;entreprises et de citoyens bi\u00e9lorusses. Le gouvernement a ainsi adopt\u00e9 des mesures de r\u00e9torsion face aux sanctions impos\u00e9es \u00e0 la Bi\u00e9lorussie par plusieurs \u00c9tats \u00e9trangers. La liste des \u00c9tats inamicaux comprend l&rsquo;ensemble des pays de l&rsquo;Union europ\u00e9enne ainsi que 12 autres nations, parmi lesquelles l&rsquo;Australie, le Canada, la Norv\u00e8ge, l&rsquo;Albanie, le Royaume-Uni, les \u00c9tats-Unis, le Mont\u00e9n\u00e9gro et la Suisse.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Des mesures de contre-sanctions sont prises sur la base de cette liste d&rsquo;\u00c9tats inamicaux. Par exemple, en ce qui concerne les r\u00e9sidents d&rsquo;\u00c9tats inamicaux en Bi\u00e9lorussie, l&rsquo;ex\u00e9cution des titres ex\u00e9cutoires \u00e9mis en leur faveur a \u00e9t\u00e9 suspendue.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quelle_est_la_finalite_des_conventions_fiscales_internationales\"><\/span>Quelle est la finalit\u00e9 des conventions fiscales internationales ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;objectif des accords internationaux visant \u00e0 \u00e9viter la double imposition est d&#8217;emp\u00eacher qu&rsquo;un m\u00eame revenu ne soit tax\u00e9 deux fois dans des pays diff\u00e9rents.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par exemple, lorsqu&rsquo;un imp\u00f4t sur le revenu est acquitt\u00e9 dans un \u00c9tat avec lequel la Bi\u00e9lorussie a conclu une convention fiscale, plusieurs options s&rsquo;offrent au r\u00e9sident fiscal d&rsquo;un \u00c9tat \u00e9tranger :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Il n&rsquo;est pas tenu de s&rsquo;acquitter \u00e0 nouveau de cet imp\u00f4t dans son \u00c9tat de r\u00e9sidence fiscale.<\/li>\n\n\n\n<li>Le montant pay\u00e9 en Bi\u00e9lorussie est pris en compte lors du calcul de cet imp\u00f4t dans l&rsquo;\u00c9tat de r\u00e9sidence fiscale.<\/li>\n\n\n\n<li>Un taux d&rsquo;imposition r\u00e9duit est appliqu\u00e9 dans l&rsquo;\u00c9tat de r\u00e9sidence fiscale.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les conditions d&rsquo;\u00e9limination de la double imposition d\u00e9pendent des termes de la convention fiscale internationale conclue avec un \u00c9tat particulier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les autorit\u00e9s fiscales bi\u00e9lorusses, un certificat \u00e9manant d&rsquo;un \u00c9tat \u00e9tranger atteste de la r\u00e9sidence fiscale dans ce pays et du paiement effectif des imp\u00f4ts sur place. La m\u00eame proc\u00e9dure s&rsquo;applique aux r\u00e9sidents fiscaux des pays \u00e9trangers avec lesquels la Bi\u00e9lorussie a conclu des conventions fiscales.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce certificat est d\u00e9livr\u00e9 au r\u00e9sident fiscal \u00e9tranger par l&rsquo;entreprise bi\u00e9lorusse dont il per\u00e7oit des revenus ou, dans certains cas, par l&rsquo;inspection des imp\u00f4ts.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"2000\" height=\"1400\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4.png\" alt=\"\" class=\"wp-image-12695\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4.png 2000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4-300x210.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4-1024x717.png 1024w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4-768x538.png 768w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4-1536x1075.png 1536w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quels_revenus_beneficiaient_davantages_fiscaux\"><\/span>Quels revenus b\u00e9n\u00e9ficiaient d&rsquo;avantages fiscaux&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les investisseurs \u00e9trangers, y compris ceux originaires d&rsquo;\u00c9tats inamicaux li\u00e9s par des conventions de non-double imposition, b\u00e9n\u00e9ficiaient d&rsquo;avantages fiscaux en Bi\u00e9lorussie sur les dividendes et les int\u00e9r\u00eats. Des conventions fiscales \u00e9taient notamment en vigueur avec le Royaume-Uni, Chypre, la Suisse, l&rsquo;Allemagne et d&rsquo;autres pays figurant sur la liste des \u00c9tats inamicaux.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Que_signifie_la_suspension_des_conventions_fiscales\"><\/span>Que signifie la suspension des conventions fiscales ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis le 1er juin 2024, des mesures fiscales restrictives ont \u00e9t\u00e9 adopt\u00e9es \u00e0 l&rsquo;encontre des r\u00e9sidents fiscaux des \u00c9tats inamicaux ayant maintenu leurs investissements en Bi\u00e9lorussie : les conventions internationales tendant \u00e0 \u00e9viter la double imposition ont \u00e9t\u00e9 suspendues. De telles mesures frappent les r\u00e9sidents de 27 \u00c9tats actuellement r\u00e9pertori\u00e9s comme inamicaux. Les revenus per\u00e7us en Bi\u00e9lorussie par les r\u00e9sidents de ces pays seront soumis aux taux fix\u00e9s par la l\u00e9gislation fiscale bi\u00e9lorusse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces mesures entra\u00eeneront une hausse de la charge fiscale pour les investisseurs \u00e9trangers, dans la mesure o\u00f9 les imp\u00f4ts acquitt\u00e9s dans leur pays de r\u00e9sidence fiscale ne pourront plus \u00eatre d\u00e9duits en Bi\u00e9lorussie. En outre, la charge fiscale des entreprises bi\u00e9lorusses versant des dividendes, des int\u00e9r\u00eats ou d&rsquo;autres paiements \u00e0 des r\u00e9sidents de pays inamicaux est susceptible d&rsquo;augmenter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Que doivent faire les entreprises bi\u00e9lorusses versant des revenus \u00e0 des r\u00e9sidents de pays inamicaux ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Option 1. Il est possible d&rsquo;accro\u00eetre les charges<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avant tout, les soci\u00e9t\u00e9s bi\u00e9lorusses doivent identifier quelle partie des conventions fiscales conclues avec les \u00c9tats des b\u00e9n\u00e9ficiaires de revenus a \u00e9t\u00e9 suspendue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ensuite, il convient d&rsquo;analyser le contrat conclu avec le b\u00e9n\u00e9ficiaire des revenus. Le contrat peut pr\u00e9voir une clause de compensation des imp\u00f4ts retenus \u00e0 la source aux frais de la source versante, \u00e0 savoir l&rsquo;entreprise bi\u00e9lorusse.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il faut ensuite d\u00e9terminer la modalit\u00e9 de paiement et d&rsquo;imputation comptable de cette compensation : l&rsquo;inclure dans les charges ou l&rsquo;imputer sur le r\u00e9sultat net.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Option 2. Restructurer la transaction<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une entreprise bi\u00e9lorusse peut proc\u00e9der \u00e0 la restructuration d&rsquo;une op\u00e9ration de versement de revenus \u00e0 des r\u00e9sidents fiscaux de pays inamicaux. Des \u00c9tats tiers dits amicaux, li\u00e9s par des conventions fiscales avec le pays de r\u00e9sidence du b\u00e9n\u00e9ficiaire, peuvent \u00eatre associ\u00e9s \u00e0 cette transaction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Autres solutions<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D&rsquo;autres options existent, notamment des montages visant \u00e0 dissimuler des revenus sous forme de paiements contractuels. N\u00e9anmoins, cela comporte des risques financiers pour les soci\u00e9t\u00e9s bi\u00e9lorusses li\u00e9s \u00e0 l&rsquo;exigence potentielle de respecter un certain niveau de prix et de justifier la structure des co\u00fbts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Que peuvent faire les entreprises \u00e9trang\u00e8res issues de pays inamicaux ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les conventions fiscales avec les pays inamicaux sont rest\u00e9es en vigueur jusqu&rsquo;au 1er juin 2024. Par la suite, les soci\u00e9t\u00e9s \u00e9trang\u00e8res de pays inamicaux percevant des revenus de sources bi\u00e9lorusses peuvent modifier leur r\u00e9sidence fiscale en se transf\u00e9rant dans d&rsquo;autres \u00c9tats. Cette nouvelle r\u00e9sidence fiscale doit satisfaire aux conditions suivantes :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>L&rsquo;\u00c9tat concern\u00e9 ne figure pas sur la liste des pays inamicaux envers la Bi\u00e9lorussie. Font partie de ces pays, entre autres, la Russie, le Kazakhstan et les \u00c9mirats arabes unis.<\/li>\n\n\n\n<li>Ces \u00c9tats et la Bi\u00e9lorussie sont li\u00e9s par une convention tendant \u00e0 \u00e9viter la double imposition.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Particularites_de_limposition_des_dividendes_percus_par_des_particuliers_residents_de_pays_inamicaux\"><\/span><strong>Particularit\u00e9s de l&rsquo;imposition des dividendes per\u00e7us par des particuliers r\u00e9sidents de pays inamicaux<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Concernant les dividendes per\u00e7us apr\u00e8s le 1er janvier 2024 et exc\u00e9dant 200 000 roubles bi\u00e9lorusses, un taux d&rsquo;imp\u00f4t sur le revenu major\u00e9 de 25 % est appliqu\u00e9 au montant exc\u00e9dentaire. Le taux ordinaire d&rsquo;imp\u00f4t sur le revenu en Bi\u00e9lorussie est de 13 %. Cette r\u00e8gle s&rsquo;applique aux r\u00e9sidents et aux non-r\u00e9sidents de Bi\u00e9lorussie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de suspension des conventions fiscales, les b\u00e9n\u00e9ficiaires de dividendes originaires de pays inamicaux ne seront pas en mesure de minorer le montant de leur imp\u00f4t.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Avocats en droit des soci\u00e9t\u00e9s en Bi\u00e9lorussie<\/div>\r\n    <div class=\"bcta__snippet\">B\u00e9n\u00e9ficiez d&rsquo;un accompagnement en droit des soci\u00e9t\u00e9s en Bi\u00e9lorussie pour votre entreprise ou personne morale afin de prot\u00e9ger et de d\u00e9velopper votre activit\u00e9 !<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/fr\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tEn savoir plus            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Particularites_de_limposition_des_remunerations_des_membres_du_conseil_dadministration_des_entreprises\"><\/span><strong>Particularit\u00e9s de l&rsquo;imposition des r\u00e9mun\u00e9rations des membres du conseil d&rsquo;administration des entreprises<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le minist\u00e8re des Imp\u00f4ts et des Taxes de Bi\u00e9lorussie a pr\u00e9cis\u00e9 que le taux de 25 % ne s&rsquo;applique pas aux r\u00e9mun\u00e9rations vers\u00e9es aux membres des conseils d&rsquo;administration par d\u00e9cision de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale des actionnaires et pr\u00e9vues par les statuts de la soci\u00e9t\u00e9. Par cons\u00e9quent, les personnes physiques r\u00e9sidentes de pays inamicaux ne subiront pas de pr\u00e9judice fiscal majeur du fait de la suspension des conventions fiscales.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Periode_de_validite_des_restrictions_fiscales\"><\/span><strong>P\u00e9riode de validit\u00e9 des restrictions fiscales<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le gouvernement bi\u00e9lorusse a suspendu les conventions de non-double imposition jusqu&rsquo;au 31 d\u00e9cembre 2026. Toutefois, il est pr\u00e9vu que cette suspension puisse \u00eatre lev\u00e9e par anticipation si les circonstances ayant motiv\u00e9 l&rsquo;adoption de la restriction fiscale venaient \u00e0 dispara\u00eetre, ou sur proposition du minist\u00e8re bi\u00e9lorusse des Imp\u00f4ts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mesures_probables_dans_les_pays_inamicaux_concernant_les_conventions_fiscales\"><\/span><strong>Mesures probables dans les pays inamicaux concernant les conventions fiscales<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il conviendra, le cas \u00e9ch\u00e9ant, de recueillir les instructions aupr\u00e8s des administrations fiscales des pays \u00e9trangers qualifi\u00e9s d&rsquo;inamicaux par la Bi\u00e9lorussie. Il est fort possible qu&rsquo;\u00e0 titre de mesure de r\u00e9torsion, l&rsquo;application de la convention fiscale soit suspendue en tout ou en partie, voire purement et simplement d\u00e9nonc\u00e9e.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contactez-nous\"><\/span><strong>Contactez-nous&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous avez des questions concernant la suspension des conventions tendant \u00e0 \u00e9viter la double imposition avec des \u00c9tats inamicaux, c&rsquo;est avec grand plaisir que nous <a href=\"https:\/\/ambylegal.by\/fr\/contact-us\/\">vous aiderons<\/a> ! Notre longue exp\u00e9rience en droit fiscal vous garantit un appui pr\u00e9cieux pour r\u00e9soudre tout litige.<br>Pour votre confort, des options de contact par t\u00e9l\u00e9phone et par e-mail sont \u00e0 votre disposition :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La signature de conventions de double imposition avec d&rsquo;autres pays favorise le d\u00e9veloppement des relations \u00e9conomiques. Cependant, la d\u00e9cision de la Bi\u00e9lorussie de suspendre ces accords avec les pays inamicaux suscite de vives discussions et des inqui\u00e9tudes. Cet article examine les nuances, les recommandations et les cons\u00e9quences d&rsquo;une telle mesure. Quels sont les pays consid\u00e9r\u00e9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58929","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Suspension des conventions fiscales avec les pays inamicaux I Amby Legal<\/title>\n<meta name=\"description\" content=\"Suspension des conventions fiscales avec les pays inamicaux en Bi\u00e9lorussie. 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