{"id":12466,"date":"2019-10-10T15:59:18","date_gmt":"2019-10-10T15:59:18","guid":{"rendered":"http:\/\/localhost:8080\/?p=12466"},"modified":"2019-10-10T15:59:18","modified_gmt":"2019-10-10T15:59:18","slug":"l-ocde-propose-une-approche-unifiee-pour-taxer-les-gafa","status":"publish","type":"post","link":"https:\/\/dev.cfecgc-orange.app\/index.php\/2019\/10\/10\/l-ocde-propose-une-approche-unifiee-pour-taxer-les-gafa\/","title":{"rendered":"L\u2019OCDE propose une \u00ab\u00a0approche unifi\u00e9e\u00a0\u00bb pour taxer les GAFA"},"content":{"rendered":"<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\" size-full wp-image-12465\" src=\"http:\/\/localhost:8080\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg\" alt=\"ocde taxe gafa 102019\" width=\"600\" height=\"300\" srcset=\"https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg 600w, https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019-300x150.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<figure>\n<p>Photo&nbsp;: Julien Daniel<\/p>\n<\/figure>\n<p>L\u2019OCDE a formul\u00e9 hier une <a href=\"https:\/\/www.oecd.org\/fr\/fiscalite\/beps\/document-consultation-publique-proposition-secretariat-approche-unifiee-pilier-1.pdf\" target=\"_blank\" rel=\"noopener\">s\u00e9rie de propositions<\/a> pour taxer les g\u00e9ants du num\u00e9rique qui op\u00e8rent dans le monde entier et \u00e9chappent actuellement \u00e0 l\u2019imp\u00f4t gr\u00e2ce \u00e0 des techniques d\u2019optimisation.<\/p>\n<p>Parmi les principaux principes retenus, figure le fait que la taxation de l\u2019entreprise ne reposerait plus sur une condition de pr\u00e9sence physique dans un pays, mais s\u2019appliquerait d\u00e8s lors qu\u2019elle \u00ab participe de fa\u00e7on significative et soutenue dans l\u2019\u00e9conomie d\u2019une juridiction du march\u00e9, par exemple par l\u2019interaction et l\u2019engagement des consommateurs \u00bb.<\/p>\n<p><strong>Plus d\u2019informations dans <a href=\"https:\/\/www.silicon.fr\/taxe-gafa-ocde-263421.html\" target=\"_blank\" rel=\"noopener\">Silicon<\/a> \u2013 Cl\u00e9ment Bohic \u2013 10\/10\/2019<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Photo&nbsp;: Julien Daniel L\u2019OCDE a formul\u00e9 hier une s\u00e9rie de propositions pour taxer les g\u00e9ants du num\u00e9rique qui op\u00e8rent dans le monde entier et \u00e9chappent actuellement \u00e0 l\u2019imp\u00f4t gr\u00e2ce \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12465,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[129],"tags":[],"class_list":["post-12466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-numerique"],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019-150x150.jpg",150,150,true],"full":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg",600,300,false]},"categories_names":{"129":{"name":"Num\u00e9rique","link":"https:\/\/dev.cfecgc-orange.app\/index.php\/category\/revue-de-web\/actu-numerique\/"}},"tags_names":[],"comments_number":"0","wpmagazine_modules_featured_media_urls":{"thumbnail":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019-150x150.jpg",150,150,true],"cvmm-medium":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg",300,150,false],"cvmm-medium-plus":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg",305,153,false],"cvmm-portrait":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg",400,200,false],"cvmm-medium-square":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg",600,300,false],"cvmm-large":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg",600,300,false],"cvmm-small":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg",130,65,false],"full":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2019\/10\/ocde_taxe_gafa_102019.jpg",600,300,false]},"_links":{"self":[{"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/posts\/12466","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/comments?post=12466"}],"version-history":[{"count":0,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/posts\/12466\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/media\/12465"}],"wp:attachment":[{"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/media?parent=12466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/categories?post=12466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/tags?post=12466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}