{"id":17564,"date":"2023-03-24T16:10:33","date_gmt":"2023-03-24T16:10:33","guid":{"rendered":"https:\/\/www.andorra-solutions.com\/blog\/2023\/03\/24\/negociaciones-convenio-fiscal-andorra-corea-del-sur\/"},"modified":"2023-03-24T16:20:02","modified_gmt":"2023-03-24T16:20:02","slug":"negociaciones-convenio-fiscal-andorra-corea-del-sur","status":"publish","type":"post","link":"https:\/\/www.andorra-solutions.com\/fr\/blog\/2023\/03\/24\/negociation-convention-fiscale-andorre-coree-du-sud\/","title":{"rendered":"N\u00e9gociation d&rsquo;une convention fiscale entre l&rsquo;Andorre et la Cor\u00e9e du Sud"},"content":{"rendered":"<p>Le 23 mars 2023, les d\u00e9l\u00e9gations d&rsquo;Andorre et de la Cor\u00e9e du Sud ont conclu les n\u00e9gociations de la CDI &#8211; Convention fiscale en vue d&rsquo;\u00e9liminer les doubles impositions en mati\u00e8re d&rsquo;imp\u00f4ts sur le revenu et de pr\u00e9venir la fraude et l&rsquo;\u00e9vasion fiscales.<\/p>\n<p>Les n\u00e9gociations se sont d\u00e9roul\u00e9es en personne dans la Principaut\u00e9 d&rsquo;Andorre, en deux phases. Le premier s&rsquo;est d\u00e9roul\u00e9 du 14 au 16 d\u00e9cembre 2022, avec Marc Ballest\u00e0, secr\u00e9taire d&rsquo;\u00c9tat aux affaires financi\u00e8res internationales d&rsquo;Andorre, et Dae Yeon Kim, directeur de l&rsquo;\u00e9quipe des trait\u00e9s du minist\u00e8re de l&rsquo;\u00e9conomie et des finances de Cor\u00e9e du Sud. Le deuxi\u00e8me cycle de n\u00e9gociations, qui s&rsquo;est d\u00e9roul\u00e9 du 21 au 23 mars, s&rsquo;est d\u00e9roul\u00e9 en pr\u00e9sence de Marc Ballest\u00e0 pour l&rsquo;Andorre et de Kwanghyo Ko, vice-ministre des finances et des douanes du minist\u00e8re sud-cor\u00e9en de l&rsquo;\u00e9conomie et des finances, pour la Cor\u00e9e du Sud.<\/p>\n<p>Apr\u00e8s les n\u00e9gociations, qui ont permis de s&rsquo;accorder sur le texte de l&rsquo;accord, la prochaine \u00e9tape consistera pour chaque pays \u00e0 entamer ses proc\u00e9dures internes, ce qui permettra ensuite de signer le texte et de le faire approuver par les deux pays. C&rsquo;est ce qu&rsquo;a <a href=\"https:\/\/www.govern.ad\/finances\/item\/15459-andorra-i-corea-del-sud-conclouen-les-negociacions-del-cdi\">annonc\u00e9 le gouvernement d&rsquo;Andorre le 23 mars 2023<\/a>.<\/p>\n<p>Il s&rsquo;agit du deuxi\u00e8me accord visant \u00e0 \u00e9viter la double imposition et \u00e0 pr\u00e9venir l&rsquo;\u00e9vasion fiscale que l&rsquo;Andorre conclura avec un pays asiatique, et du seizi\u00e8me au total. <a href=\"https:\/\/www.andorra-solutions.com\/fr\/conventions-fiscales-double-imposition-andorre\/\">Si vous souhaitez conna\u00eetre les autres pays avec lesquels l&rsquo;Andorre a conclu une CDI, vous pouvez consulter notre site web<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 23 mars 2023, les n\u00e9gociations entre Andorre et la Cor\u00e9e du Sud en vue d&rsquo;un accord visant \u00e0 \u00e9liminer la double imposition en mati\u00e8re d&rsquo;imp\u00f4t sur le revenu et \u00e0 pr\u00e9venir la fraude et l&rsquo;\u00e9vasion fiscales ont \u00e9t\u00e9 conclues. Ils se sont mis d&rsquo;accord sur le texte, qui est en attente des proc\u00e9dures internes que chaque pays doit suivre avant de pouvoir \u00eatre sign\u00e9 et approuv\u00e9. Avec cette CDI, l&rsquo;Andorre compte d\u00e9sormais 16 conventions de double imposition.<\/p>\n","protected":false},"author":1,"featured_media":17552,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[191,210],"tags":[],"class_list":["post-17564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accord-double-imposition-2","category-convenio-doble-imposicion-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>N\u00e9gociation convention fiscale entre l&#039;Andorre et la Cor\u00e9e du Sud<\/title>\n<meta name=\"description\" content=\"Andorre et la Cor\u00e9e du Sud concluent en mars 2013 des n\u00e9gociations 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