Les conventions interarabes : essai d'analyse comparative au regard des modeles internationaux
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Abstract EN:
The development of conventional inter-arab fiscal law is due to a large extent to the works of international bodies. Indeed, much headway has been made as to the extension of fiscal conventions among arab states, thanks to the works of these bodies which gave rise to standard conventions. International models are almost the yardstick by which fiscal conventions are negociated and concluded. Their hold on inter-arab conventions is paramount and varies from one convention to the next. Thus, the coexistence of conventional matrices, from various sources of inspiration, has for a corollary differences in the general directions of the different categories of inter-arab conventions. Our aim is to make a comparative analysis of inter-arab conventions and of their main clauses, through the examination of all the points where the international models have a leverage on the conventions, and the specificities of the latter. There will be too parts to our study : part : - international models and inter-arab conventions with a view to eliminating double taxation. Part ii : - administrative assistance to collection : inter-arab conventions and international models.
Abstract FR:
Le developpement du droit fiscal conventionnel interarabe est du, pour une large part, aux travaux des organismes internationaux. En effet, grace a ces travaux qui ont donne naissance a des conventions-types, des progres importants ont pu etre realises dans la voie de l'extension des conventions fiscales interarabes. Les modeles internationaux constituent des instruments privilegies pour la negociation et la conclusion des conventions fiscales. Leur influence sur les conventions interarabes est considerable. Elle varie d'une convention a l'autre. Ainsi, la coexistence de matrices conventionnelles d'inspirations diverses se traduit par des divergences dans les orientations des differentes categories de conventions interarabes. Nous nous proposons donc de proceder a une analyse comparative des conventions interarabes et des principales clauses y etant contenues, en examinant les points d'influence des modeles internationaux sur ces conventions et les specificites de ces dernieres. Notre etude comportera deux parties : partie i : -modeles internationaux et conventions interarabes en vue de l'elimination de la double imposition. Partie ii : -assistance administrative au recouvrement : conventions interarabes et modeles internationaux.