T\u00e9l\u00e9charger (PDF, 51.43Mo)<\/a><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
La crise sanitaire touche les 1,6 millions d’associations actives en France. Des fiches pratiques ont \u00e9t\u00e9 r\u00e9dig\u00e9es par des acteurs de centres sociaux, consultants, administrateurs d’associations, etc. et traitent du… <\/p>\n","protected":false},"author":1,"featured_media":4355,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[90,28,190],"tags":[],"class_list":["post-4352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-publicite-marketing-communication","category-ressources-humaines"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/04\/Capture-d%E2%80%99e%CC%81cran-2020-04-21-a%CC%80-08.58.08.jpg?fit=2084%2C1178&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p6jw1p-18c","jetpack-related-posts":[{"id":928,"url":"https:\/\/mouillere.com\/universconvergents\/2015\/09\/18\/le-senat-veut-taxer-leconomie-collaborative-et-stopper-la-fraude-a-la-tva-des-e-marchands\/","url_meta":{"origin":4352,"position":0},"title":"Le S\u00e9nat veut taxer l’\u00e9conomie collaborative et stopper la fraude \u00e0 la TVA des e-marchands","author":"Fred","date":"18 septembre 2015","format":false,"excerpt":"La commission des finances du S\u00e9nat a pr\u00e9sent\u00e9 ses solutions pour que l'\u00e9conomie num\u00e9rique s'acquitte elle-aussi de ses devoirs fiscaux http:\/\/www.journaldunet.com\/ebusiness\/commerce\/1161787-propositions-senat-pour-taxer-economie-numerique\/?een=ce6d99f93459e37981c8706943ed4eac&utm_source=greenarrow&utm_medium=mail&utm_campaign=ml50_ecommerceenfort http:\/\/www.senat.fr\/fileadmin\/Fichiers\/Images\/commission\/finances\/synthese_economie_collaborative.pdf \ufffcL\u2019\u00c9CONOMIE COLLABORATIVE \ufffcPROPOSITIONS POUR UNE FISCALIT\u00c9 \ufffcSIMPLE, JUSTE ET EFFICACE","rel":"","context":"Dans "Marketing&Communication"","block_context":{"text":"Marketing&Communication","link":"https:\/\/mouillere.com\/universconvergents\/category\/publicite-marketing-communication\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/09\/555-La-consommation-collaborative-en-plein-d%C3%A9veloppement-et-les-rachats-de-cr%C3%A9dits-1.jpg?fit=1200%2C898&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/09\/555-La-consommation-collaborative-en-plein-d%C3%A9veloppement-et-les-rachats-de-cr%C3%A9dits-1.jpg?fit=1200%2C898&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/09\/555-La-consommation-collaborative-en-plein-d%C3%A9veloppement-et-les-rachats-de-cr%C3%A9dits-1.jpg?fit=1200%2C898&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/09\/555-La-consommation-collaborative-en-plein-d%C3%A9veloppement-et-les-rachats-de-cr%C3%A9dits-1.jpg?fit=1200%2C898&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/09\/555-La-consommation-collaborative-en-plein-d%C3%A9veloppement-et-les-rachats-de-cr%C3%A9dits-1.jpg?fit=1200%2C898&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":5893,"url":"https:\/\/mouillere.com\/universconvergents\/2024\/03\/21\/octroi-de-mer-du-mythe-a-la-realite\/","url_meta":{"origin":4352,"position":1},"title":"Octroi de mer : du mythe \u00e0 la r\u00e9alit\u00e9","author":"Fred","date":"21 mars 2024","format":false,"excerpt":"La Cour des comptes a publi\u00e9\u00a0 son rapport sur l\u2019octroi de mer, une taxe qui existe depuis le XVIIe si\u00e8cle dans les r\u00e9gions et d\u00e9partements d\u2019outre-mer. Cr\u00e9\u00e9e en Martinique en 1670, c'est l\u2019un des plus anciens syst\u00e8mes d\u2019imposition en France. Selon ses d\u00e9fenseurs, l\u2019octroi de mer participerai aux identit\u00e9s ultramarines\u2026","rel":"","context":"Dans "Fiscalit\u00e9"","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/03\/2024-03-CourComptes-OctroiMer-Synthese.png?fit=1200%2C816&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/03\/2024-03-CourComptes-OctroiMer-Synthese.png?fit=1200%2C816&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/03\/2024-03-CourComptes-OctroiMer-Synthese.png?fit=1200%2C816&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/03\/2024-03-CourComptes-OctroiMer-Synthese.png?fit=1200%2C816&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/03\/2024-03-CourComptes-OctroiMer-Synthese.png?fit=1200%2C816&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":3132,"url":"https:\/\/mouillere.com\/universconvergents\/2019\/10\/16\/gafam-un-manque-a-gagner-dun-milliard-deuros\/","url_meta":{"origin":4352,"position":2},"title":"GAFAM: un manque \u00e0 gagner d’un milliard d\u2019euros","author":"Fred","date":"16 octobre 2019","format":false,"excerpt":"Le Monde du Droit consacre un article pertinent consacr\u00e9 au manque \u00e0 gagner consid\u00e9rable que repr\u00e9sente l'optimisation fiscale pratiqu\u00e9e par les GAFAM qui se jouent des r\u00e8gles d\u00e9su\u00e8tes de la fiscalit\u00e9 internationale. L' \u00e9tude r\u00e9alis\u00e9e par l'ex-secr\u00e9taire d\u2019Etat en charge du num\u00e9rique Mounir Mahjoubi d\u00e9montrent que les GAFAM devraient payer\u2026","rel":"","context":"Dans "Fiscalit\u00e9"","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/10\/LSSGHIBLCG6VPRXS6QKCM36CFU.jpg?fit=913%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/10\/LSSGHIBLCG6VPRXS6QKCM36CFU.jpg?fit=913%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/10\/LSSGHIBLCG6VPRXS6QKCM36CFU.jpg?fit=913%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/10\/LSSGHIBLCG6VPRXS6QKCM36CFU.jpg?fit=913%2C1200&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":4703,"url":"https:\/\/mouillere.com\/universconvergents\/2020\/06\/24\/refonte-de-la-fiscalite-internationale-au-sein-de-locde-les-us-se-retirent-des-negociations-et-menacent-de-sanctions\/","url_meta":{"origin":4352,"position":3},"title":"Refonte de la fiscalit\u00e9 internationale au sein de l’OCDE : les US se retirent des n\u00e9gociations et menacent de sanctions","author":"Fred","date":"24 juin 2020","format":false,"excerpt":"Suite aux pressions US, la France avait suspendu la mise en application de la taxe GAFAM vot\u00e9e en juillet 2019 dans l'attente d'un accord au niveau des pays de l'OCDE. Fin janvier, 137 pays s\u2019\u00e9taient entendus pour aboutir d\u2019ici \u00e0 la fin 2020 \u00e0 un accord sur la taxation des\u2026","rel":"","context":"Dans "Fiscalit\u00e9"","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/06\/CA-GAFAM.jpg?fit=913%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/06\/CA-GAFAM.jpg?fit=913%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/06\/CA-GAFAM.jpg?fit=913%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/06\/CA-GAFAM.jpg?fit=913%2C1200&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":3110,"url":"https:\/\/mouillere.com\/universconvergents\/2019\/10\/11\/projet-de-taxe-gafam-a-lechelle-internationale\/","url_meta":{"origin":4352,"position":4},"title":"Projet de taxe GAFAM \u00e0 l’\u00e9chelle internationale","author":"Fred","date":"11 octobre 2019","format":false,"excerpt":"Alors que les pays de l'UE semblent incapables d'harmoniser les pratiques fiscales europ\u00e9ennes pour lutter efficacement contre les disparit\u00e9s fiscales et la pratique de ce que nous d\u00e9nommerons pudiquement d'optimisation fiscale, l'OCDE vient de publier ses propositions visant \u00e0 actualiser les r\u00e8gles fiscales applicables aux soci\u00e9t\u00e9s multinationales de technologie afin\u2026","rel":"","context":"Dans "Fiscalit\u00e9"","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":1047,"url":"https:\/\/mouillere.com\/universconvergents\/2015\/10\/03\/cinema-luc-besson-obtient-gain-de-cause-sur-le-credit-dimpot\/","url_meta":{"origin":4352,"position":5},"title":"Cin\u00e9ma : Luc Besson obtient gain de cause sur le cr\u00e9dit d’imp\u00f4t","author":"Fred","date":"3 octobre 2015","format":false,"excerpt":"En moins d\u2019un mois Luc Besson a r\u00e9ussi \u00e0 faire passer un amendement qui modifie le cr\u00e9dit d\u2019imp\u00f4t cin\u00e9ma. Ce qui lui permettra de tourner Valerian... http:\/\/www.zdnet.fr\/actualites\/cinema-luc-besson-obtient-gain-de-cause-sur-le-credit-d-impot-39825910.htm","rel":"","context":"Dans "Fiscalit\u00e9"","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/10\/Besson.png?fit=620%2C475&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/10\/Besson.png?fit=620%2C475&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/10\/Besson.png?fit=620%2C475&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/4352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/comments?post=4352"}],"version-history":[{"count":1,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/4352\/revisions"}],"predecessor-version":[{"id":4356,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/4352\/revisions\/4356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/media\/4355"}],"wp:attachment":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/media?parent=4352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/categories?post=4352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/tags?post=4352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}