{"id":3209,"date":"2021-06-01T10:53:33","date_gmt":"2021-06-01T08:53:33","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=3209"},"modified":"2021-11-26T12:25:25","modified_gmt":"2021-11-26T11:25:25","slug":"publication-en-ligne-par-la-direction-generale-des-impots-dun-guide-sur-la-procedure-amiable-dans-le-cadre-des-conventions-de-non-double-imposition","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/publication-en-ligne-par-la-direction-generale-des-impots-dun-guide-sur-la-procedure-amiable-dans-le-cadre-des-conventions-de-non-double-imposition\/","title":{"rendered":"Publication en ligne, par la Direction g\u00e9n\u00e9rale des imp\u00f4ts, d\u2019un guide sur la proc\u00e9dure amiable dans le cadre des conventions de non double imposition"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Le guide d\u00e9crit les divers aspects relatifs \u00e0 la proc\u00e9dure amiable (objet, demande d\u2019introduction et traitement) afin d\u2019assurer une r\u00e9solution rapide, efficace et efficiente des diff\u00e9rends fiscaux dans le cadre des CNDI.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon la note introductive, la proc\u00e9dure amiable objet du guide s\u2019applique lorsqu\u2019une personne physique ou morale vis\u00e9e par une convention fiscale que le Maroc a conclue avec un autre Etat estime que des mesures prises \u00e0 son \u00e9gard entra\u00eenent ou entra\u00eeneront pour lui une imposition non conforme \u00e0 ladite convention.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette proc\u00e9dure permet \u00e9galement de r\u00e9soudre les difficult\u00e9s ou de lever les incertitudes li\u00e9es \u00e0 l\u2019interpr\u00e9tation ou l\u2019application de la convention.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le contribuable soumet, en principe, sa demande de proc\u00e9dure amiable dans l\u2019Etat de sa r\u00e9sidence. N\u00e9anmoins, certaines conventions pr\u00e9voient une disposition diff\u00e9rente, d\u2019o\u00f9 la n\u00e9cessit\u00e9 de se r\u00e9f\u00e9rer auxdites conventions pour s\u2019assurer du lieu de d\u00e9p\u00f4t de la proc\u00e9dure amiable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, lorsque le contribuable est habilit\u00e9 \u00e0 d\u00e9poser la demande de proc\u00e9dure amiable au Maroc, il doit l\u2019adresser \u00e0 l\u2019autorit\u00e9 comp\u00e9tente marocaine \u00e0 l\u2019adresse suivante : Direction de la L\u00e9gislation, des Etudes et de la Coop\u00e9ration Internationale Direction G\u00e9n\u00e9rale des Imp\u00f4ts &#8211; Avenue Haj Ahmed Cherkaoui &#8211; Quartier Administratif Agdal &#8211; 10090, Rabat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/portail.tax.gov.ma\/wps\/wcm\/connect\/f57e16a3-cd5e-4450-b1a7-a1a27c745fd3\/Guide_MAP_Final+Version-07-05-21.pdf?MOD=AJPERES&amp;CACHEID=f57e16a3-cd5e-4450-b1a7-a1a27c745fd3\" rel=\"noreferrer noopener\">le guide sur la proc\u00e9dure amiable dans le cadre des conventions de non double imposition<\/a>&nbsp;dans son int\u00e9gralit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> Direction g\u00e9n\u00e9rale des imp\u00f4ts,&nbsp;<a target=\"_blank\" href=\"https:\/\/portail.tax.gov.ma\/wps\/wcm\/connect\/f57e16a3-cd5e-4450-b1a7-a1a27c745fd3\/Guide_MAP_Final+Version-07-05-21.pdf?MOD=AJPERES&amp;CACHEID=f57e16a3-cd5e-4450-b1a7-a1a27c745fd3\" rel=\"noreferrer noopener\">Communiqu\u00e9 de presse<\/a>, \u00ab Guide sur la proc\u00e9dure amiable dans le cadre des conventions de non double imposition \u00bb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"Demande%20de%20d\u00e9mo%20LexisMA\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le guide d\u00e9crit les divers aspects relatifs \u00e0 la proc\u00e9dure amiable (objet, demande d\u2019introduction et traitement) afin d\u2019assurer une r\u00e9solution rapide, efficace et efficiente des diff\u00e9rends fiscaux dans le cadre [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-3209","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.6) - 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