{"id":72654,"date":"2022-09-13T07:03:18","date_gmt":"2022-09-13T05:03:18","guid":{"rendered":"https:\/\/reviews.tn\/news\/location-netflix\/"},"modified":"2022-09-13T07:53:05","modified_gmt":"2022-09-13T05:53:05","slug":"location-netflix","status":"publish","type":"post","link":"https:\/\/reviews.tn\/news\/location-netflix\/","title":{"rendered":"Location Netflix"},"content":{"rendered":"

\ud83d\ude0d 2022-09-13 07:03:18 – Paris\/France. <\/strong>
\n<\/p>\n

L’une des principales innovations de la r\u00e9forme fiscale est de red\u00e9finir la territorialit\u00e9 des imp\u00f4ts. En d’autres termes, les OTT (Over The Top) comme Netflix, YouTube ou HBO devront payer des imp\u00f4ts sur leurs revenus en Colombie. Nous avons cr\u00e9\u00e9 le contexte de cette am\u00e9lioration dans la r\u00e9forme fiscale de 2016 lorsqu’ils ont \u00e9t\u00e9 contraints de percevoir la TVA. Avec les avanc\u00e9es de l’\u00e9conomie num\u00e9rique, le concept de territorialit\u00e9 avec lequel se sont construites les th\u00e8ses de l’imp\u00f4t sur le revenu du XXe si\u00e8cle perd de sa force ; L’imposition commence, non pas \u00e0 partir de l\u00e0 o\u00f9 un bien ou un service est produit, mais \u00e0 partir de l\u00e0 o\u00f9 il est consomm\u00e9. La r\u00e9forme fiscale ne fait pas que forger l’histoire en Colombie, elle cr\u00e9e des pr\u00e9c\u00e9dents mondiaux.<\/p>\n

L’OCDE a valid\u00e9 la d\u00e9cision de la Colombie d’exiger des OTT qu’ils collectent la TVA.<\/p>\n

Avec 85 % de la publicit\u00e9 num\u00e9rique nationale entre les mains de Facebook et Google, qui ne facturaient pas la TVA, ils disposaient d’un avantage comparatif injuste. Bien que l’avancement de la technologie ne puisse \u00eatre bl\u00e2m\u00e9, la publicit\u00e9 vue en Colombie ne peut pas non plus \u00eatre factur\u00e9e comme irlandaise, afin de ne pas payer de TVA. M\u00eame si cette directive qui a conduit Google \u00e0 \u00eatre le deuxi\u00e8me groupe de m\u00e9dias en Colombie \u00e9tait disponible, de nombreux m\u00e9dias nationaux n’auraient pas fait faillite. Il est vrai que la vente n’\u00e9tait pas en Colombie et que de nombreux OTT n’\u00e9taient m\u00eame pas pr\u00e9sents dans le pays, mais ce sont les cons\u00e9quences du progr\u00e8s technologique, de l’innovation fiscale. La taxe d\u00e9passe d\u00e9j\u00e0 250 000 millions de dollars de revenus.<\/p>\n

La modification de l’imp\u00f4t sur le revenu est r\u00e9glement\u00e9e sous le chiffre de la pr\u00e9sence \u00e9conomique significative, elle n’est pas sp\u00e9cifique aux OTT. Il cr\u00e9e trois nouvelles conditions pour payer la taxe pour les non-r\u00e9sidents\u00a0: des ventes nationales de plus de 1\u00a0189\u00a0millions de dollars, l’utilisation commerciale du domaine .co et plus de 300\u00a0000\u00a0utilisateurs. La premi\u00e8re condition est tr\u00e8s large, elle ferait en sorte que presque tous les exportateurs vers le pays deviennent des contribuables. L’absence d’accords de double imposition dans le pays provoquerait un chaos commercial indescriptible, pour ne pas dire qu’il pourrait violer ouvertement les r\u00e8gles de l’OMC. Les deux autres conditions sont nouvelles et innovantes.<\/p>\n

La l\u00e9gislation actuelle pour les OTT ne couvre que 108 entreprises pour lesquelles 0,5 % de leur chiffre d’affaires est imput\u00e9 \u00e0 l’imp\u00f4t sur le revenu. La r\u00e9forme am\u00e8ne la contribution de ces entreprises au m\u00eame niveau que celle des autres contribuables colombiens. L’enjeu est que ces entreprises \u00e0 la pr\u00e9sence \u00e9conomique importante doivent tenir une deuxi\u00e8me comptabilit\u00e9 de leur activit\u00e9 colombienne. La construction de cette comptabilit\u00e9 entra\u00eenerait des d\u00e9fis importants tels que le calcul des prix de transfert pour les soci\u00e9t\u00e9s m\u00e8res qui ne facturent pas de redevances. Par exemple, combien Google USA facture-t-il \u00e0 Google Colombie pour l’utilisation de sa technologie de moteur de recherche\u00a0? Ce n’est pas d\u00e9fini. Les d\u00e9fis r\u00e9glementaires sont consid\u00e9rables.<\/p>\n

L’id\u00e9al serait que l’OCDE acc\u00e9l\u00e8re l’accord mondial sur le revenu num\u00e9rique afin que chaque pays ne contribue pas \u00e0 un patchwork. L’OCDE propose la transition des imp\u00f4ts sur les soci\u00e9t\u00e9s du domicile vers le lieu de r\u00e9sidence des consommateurs. Les principales entreprises num\u00e9riques \u00e9tant am\u00e9ricaines, ce pays a ralenti les progr\u00e8s dans ce domaine. Si la Colombie m\u00e8ne cette l\u00e9gislation, ce serait un pr\u00e9c\u00e9dent pour plus de pays. Apr\u00e8s la pand\u00e9mie, \u00e9tant beaucoup plus num\u00e9riques, nous devons aller de l’avant.<\/p>\n

SOURCE : Reviews News<\/a><\/em> <\/p>\n

N\u2019h\u00e9sitez pas \u00e0 partager notre article sur les r\u00e9seaux sociaux afin de nous donner un solide coup de pouce. \ud83e\udd13<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\ud83d\ude0d 2022-09-13 07:03:18 – Paris\/France. L’une des principales innovations de la r\u00e9forme fiscale est de red\u00e9finir la territorialit\u00e9 des imp\u00f4ts. En d’autres termes, les OTT (Over The Top) comme Netflix, YouTube ou HBO devront payer des imp\u00f4ts sur leurs revenus en Colombie. Nous avons cr\u00e9\u00e9 le contexte de cette am\u00e9lioration dans la r\u00e9forme fiscale de […]<\/p>\n","protected":false},"author":7,"featured_media":72655,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"","_yoast_wpseo_focuskw_text_input":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[122,128],"tags":[5617,10687,5623,5618,5614,4105,5621,356,194,10686,1374,5615,5624,10685,2905,5625,5626,1146,5622,1089,4482,226,123,125,37,5619,10688,5616,126],"class_list":["post-72654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-netflix","category-streaming","tag-agriculture","tag-ambiant","tag-assurance","tag-automobile","tag-autorites-fiscales","tag-banques","tag-communication","tag-culture","tag-divertissement","tag-echanger","tag-education","tag-energie-et-mines","tag-gastronomie","tag-imeuble","tag-industrie","tag-judiciaire","tag-legislation-marques","tag-mode","tag-sacs","tag-sante","tag-spectacles","tag-sport","tag-streaming","tag-streaming-series","tag-technologie","tag-tourisme","tag-transport","tag-travail","tag-tv"],"yoast_head":"\nLocation Netflix - Reviews News - Actualit\u00e9 High-tech, hardware, consoles, jeux vid\u00e9o et divertissement<\/title>\n<meta name=\"description\" content=\"\ud83d\ude0d 2022-09-13 07:03:18 - Paris\/France. 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Quand ils ont \u00e9chang\u00e9 un Sega Genesis contre un modem 2400, il s'est veng\u00e9. Des ann\u00e9es de shareware sur Internet et de biens vendus sur eBay plus tard, Pierre a r\u00e9alis\u00e9 qu'il pouvait gagner sa vie en *\u00e9crivant* sur ses gadgets et jeux vid\u00e9o pr\u00e9f\u00e9r\u00e9s.","url":"https:\/\/reviews.tn\/news\/author\/pierre-a\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/09\/Location-Netflix.png?fit=600%2C600&ssl=1","jetpack-related-posts":[{"id":55657,"url":"https:\/\/reviews.tn\/news\/reforme-fiscale-les-plateformes-de-streaming-paieraient-limpot-sur-le-revenu\/","url_meta":{"origin":72654,"position":0},"title":"R\u00e9forme fiscale : les plateformes de streaming paieraient l’imp\u00f4t sur le revenu","author":"Pierre A.","date":"15 ao\u00fbt 2022","format":false,"excerpt":"\ud83d\ude0d 2022-08-15 05:00:21 - Paris\/France. 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Cependant, tout ce qui se passe avec le r\u00e9forme fiscale il ne passe par le squat\u2026","rel":"","context":"Dans "Netflix"","block_context":{"text":"Netflix","link":"https:\/\/reviews.tn\/news\/category\/netflix\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/11\/La-reforme-fiscale-frappe-egalement-Netflix-et-dautres-plateformes-de.jpg?fit=1200%2C675&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/11\/La-reforme-fiscale-frappe-egalement-Netflix-et-dautres-plateformes-de.jpg?fit=1200%2C675&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/11\/La-reforme-fiscale-frappe-egalement-Netflix-et-dautres-plateformes-de.jpg?fit=1200%2C675&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/11\/La-reforme-fiscale-frappe-egalement-Netflix-et-dautres-plateformes-de.jpg?fit=1200%2C675&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/11\/La-reforme-fiscale-frappe-egalement-Netflix-et-dautres-plateformes-de.jpg?fit=1200%2C675&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":5694,"url":"https:\/\/reviews.tn\/news\/deposer-les-impots-sur-votre-telephone-comment-remplir-une-declaration-de-revenus-sur-iphone-ou-android\/","url_meta":{"origin":72654,"position":2},"title":"D\u00e9poser les imp\u00f4ts sur votre t\u00e9l\u00e9phone\u00a0: Comment remplir une d\u00e9claration de revenus sur iPhone ou Android","author":"Viktoria C.","date":"17 mars 2022","format":false,"excerpt":"\ud83d\udcf1 2022-03-17 23:10:03 - Paris\/France. 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Netflix, par exemple, taxait les abonnements de notre pays aux Pays-Bas depuis plusieurs ann\u00e9es, mais depuis 2021, il paie des taxes en Espagne pour\u2026","rel":"","context":"Dans "Netflix"","block_context":{"text":"Netflix","link":"https:\/\/reviews.tn\/news\/category\/netflix\/"},"img":{"alt_text":"Netflix surcharge sa filiale espagnole pour payer moins d'imp\u00f4ts - ADSLZone\n","src":"https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/08\/Netflix-surcharge-sa-filiale-espagnole-pour-payer-moins-dimpots.jpg?fit=1200%2C628&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/08\/Netflix-surcharge-sa-filiale-espagnole-pour-payer-moins-dimpots.jpg?fit=1200%2C628&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/08\/Netflix-surcharge-sa-filiale-espagnole-pour-payer-moins-dimpots.jpg?fit=1200%2C628&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/08\/Netflix-surcharge-sa-filiale-espagnole-pour-payer-moins-dimpots.jpg?fit=1200%2C628&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/reviews.tn\/news\/wp-content\/uploads\/2022\/08\/Netflix-surcharge-sa-filiale-espagnole-pour-payer-moins-dimpots.jpg?fit=1200%2C628&ssl=1&resize=1050%2C600 3x"},"classes":[]}],"jetpack_sharing_enabled":true,"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/posts\/72654","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/comments?post=72654"}],"version-history":[{"count":1,"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/posts\/72654\/revisions"}],"predecessor-version":[{"id":72656,"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/posts\/72654\/revisions\/72656"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/media\/72655"}],"wp:attachment":[{"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/media?parent=72654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/categories?post=72654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reviews.tn\/news\/wp-json\/wp\/v2\/tags?post=72654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}