{"id":9118,"date":"2026-09-28T16:26:26","date_gmt":"2026-09-28T14:26:26","guid":{"rendered":"https:\/\/www.grospiron.com\/?post_type=glossary&p=9118"},"modified":"2026-09-28T16:26:28","modified_gmt":"2026-09-28T14:26:28","slug":"convention-fiscale-internationale","status":"publish","type":"glossary","link":"https:\/\/www.grospiron.com\/fr\/glossaire\/convention-fiscale-internationale\/","title":{"rendered":"Convention fiscale"},"content":{"rendered":"\n
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D\u00e9finition et points cl\u00e9s<\/h2>\n \n

Une convention fiscale<\/strong> est un accord conclu entre deux \u00c9tats afin de d\u00e9terminer dans quel pays les revenus et le patrimoine d\u2019une personne doivent \u00eatre impos\u00e9s.<\/p>\n

Elle vise principalement \u00e0 \u00e9viter qu\u2019un m\u00eame revenu soit impos\u00e9 deux fois, mais aussi \u00e0 pr\u00e9venir la fraude et l\u2019\u00e9vasion fiscales. Ses r\u00e8gles peuvent primer sur les l\u00e9gislations fiscales nationales.<\/p>\n

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Ce qu’il faut savoir <\/div>\n <\/div>\n