Abstract EN:

The object of this study is the analysis of the fiscal regulations applicable to the income of tax payers from the maghreb in france. It is necessaty to distinguish between residents (in france) and non residents. In order to do so, it is important to define the notion of residency or domicile in conformity with french law, laws from the magherb as well as the double taxation conventions signed between france and maghreb countries. Having made the distinction between residents and non residents, it remains to determine the modes of income taxation for each category of tax payers as defined by french fiscal law, while also keeping in mind the implications of the france-maghreb double taxation concentions. Wherever taxable resources fall into the domain of more than one country the risks of double taxation, of fraus and tax evasion are frequent. In order to limit them, the fiscal regulations of the different countries and the double taxation conventions between them have designed a series of specific clauses.