{"id":7899,"date":"2023-12-05T09:48:29","date_gmt":"2023-12-05T09:48:29","guid":{"rendered":"https:\/\/jibaya.tn\/?p=7899"},"modified":"2026-01-22T14:05:21","modified_gmt":"2026-01-22T13:05:21","slug":"declaration-pays-par-pays","status":"publish","type":"post","link":"https:\/\/jibaya.tn\/ar\/blog\/declaration-pays-par-pays\/","title":{"rendered":"\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7899\" class=\"elementor elementor-7899\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edece74 e-con-full banner-arab e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"edece74\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-12a5724 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"12a5724\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-998edac elementor-widget elementor-widget-heading\" data-id=\"998edac\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9850cc2 e-con-full e-transform e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"9850cc2\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false,&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22f5164 elementor-align-center elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"22f5164\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/cbc.finances.gov.tn\/ords\/f?p=101\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0634\u0647\u0627\u062f\u062a\u064a DIGIGO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df0fbab e-con-full breadcrumbs-arab e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"df0fbab\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1678bed elementor-mobile-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1678bed\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/jibaya.tn\/ar\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9871ff8 elementor-mobile-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9871ff8\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/jibaya.tn\/ar\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-976b14b elementor-widget-mobile__width-initial elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"976b14b\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8af73f0 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"8af73f0\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f9fcac9 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"f9fcac9\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-f1b2f90 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"f1b2f90\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33857e7 elementor-widget elementor-widget-heading\" data-id=\"33857e7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c31dec0 elementor-widget elementor-widget-text-editor\" data-id=\"c31dec0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">\u062a\u0646\u062f\u0631\u062c \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0639\u0646 \u0628\u0639\u062f \u0641\u064a \u0625\u0637\u0627\u0631 \u062a\u0637\u0628\u064a\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 32 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u062f\u062f 56 \u0644\u0633\u0646\u0629 2018 \u0627\u0644\u0645\u0624\u0631\u0651\u062e \u0641\u064a 27 \u062f\u064a\u0633\u0645\u0628\u0631 2018 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2019 \u0627\u0644\u0630\u064a \u0633\u0646\u0651 \u0644\u0645\u062c\u0627\u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u064b\u0627 \u0628\u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0651\u0648\u0646\u0633\u064a\u0629 \u0648\u062a\u0633\u062a\u0648\u0641\u064a \u0634\u0631\u0648\u0637\u064b\u0627 \u0645\u0639\u064a\u0651\u0646\u0629\u060c \u0648\u0627\u062c\u0628 \u0625\u064a\u062f\u0627\u0639 \u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0637\u0628\u0642\u0627 \u0644\u0645\u0642\u062a\u0636\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0648\u0631 13 \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0645\u0643\u0627\u0641\u062d\u0629 \u062a\u0622\u0643\u0644 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0627\u0644\u0645\u0639\u0631\u0648\u0641 \u0628\u0645\u0634\u0631\u0648\u0639 (BEPS).<\/p><p>\u0648\u062a\u062e\u0636\u0639 \u0644\u0648\u0627\u062c\u0628 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0643\u0644 \u0645\u0624\u0633\u0651\u0633\u0629 \u0645\u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0651\u0648\u0646\u0633\u064a\u0629 \u0644\u0647\u0627 \u0635\u0641\u0629 \u0645\u0624\u0633\u0651\u0633\u0629 \u0623\u0645\u0651 \u0644\u0645\u062c\u0645\u0651\u0639 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0648\u0645\u0644\u0632\u0645\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u062c\u0645\u0651\u0639\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062c\u0627\u0631\u064a \u0628\u0647 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u062a\u0643\u0648\u0646 \u0645\u0644\u0632\u0645\u0629 \u0628\u0630\u0644\u0643 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0633\u0627\u0647\u0645\u0627\u062a\u0647\u0627 \u0645\u062f\u0631\u062c\u0629 \u0628\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062a\u0648\u0646\u0633\u060c \u0639\u0644\u0649 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0629 \u0642\u062f \u062d\u0642\u0651\u0642\u062a \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0628\u0642 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0633\u0646\u0648\u064a\u0627 \u0645\u062c\u0645\u0651\u0639\u0627 \u062e\u0627\u0644 \u0645\u0646 \u0627\u0644\u0623\u062f\u0627\u0621\u00a0<strong>\u064a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u062a\u062c\u0627\u0648\u0632 1.636 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631.<\/strong>.<\/p><p>\u0643\u0645\u0627 \u062a\u062e\u0636\u0639 \u0644\u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0643\u0644 \u0648\u062d\u062f\u0629 \u0642\u0627\u0626\u0645\u0629 \u0628\u0630\u0627\u062a\u0647\u0627 \u0645\u0643\u0648\u0651\u0646\u0629 \u0644\u0645\u062c\u0645\u0639 \u0645\u0624\u0633\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0645\u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0651\u0648\u0646\u0633\u064a\u0629\u060c \u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0629 \u0627\u0644\u0623\u0645 \u0644\u0644\u0645\u062c\u0645\u0651\u0639\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0641\u0651\u0631 \u0641\u064a\u0647\u0627 \u062c\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0648\u0637 (\u0627\u0644\u0641\u0635\u0644 17 \u062b\u0627\u0644\u062b\u0627 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629).<em>(<\/em>.<\/p><p>\u064a\u0643\u0648\u0646 \u0625\u064a\u062f\u0627\u0639 \u0647\u0630\u0627 \u0627\u0644\u062a\u0635\u0631\u064a\u062d\u00a0<strong>\u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0634\u0647\u0631\u064b\u0627<\/strong>\u00a0\u0627\u0644\u0645\u0648\u0627\u0644\u064a\u0629 \u0644\u062a\u0627\u0631\u064a\u062e \u062e\u062a\u0645 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0651\u062d \u0628\u0647\u0627 \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0648\u062b\u0648\u0642 \u0628\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u0648\u0641\u0642\u0627\u064b \u0644\u0646\u0645\u0648\u0630\u062c \u0645\u0639\u062f \u0644\u0644\u063a\u0631\u0636<em>(<\/em>.\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Note-Commune-N\u00b013.pdf\" target=\"_blank\" rel=\"noopener\"><strong>\u0645\u0630\u0643\u0651\u0631\u0629 \u0639\u0627\u0645\u0651\u0629 \u0639\u062f\u062f 13\/2022<\/strong>\u00a0<\/a><\/span>\u0648 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/11\/Arrete-de-la-ministre-des-finances-du-29-avril-portant-fixation-du-contenu-de-la-declaration-pays-par-pays_compressed.pdf\">\u0642\u0631\u0627\u0631 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 29 \u0623\u0641\u0631\u064a\u0644 2022<\/a><\/span> \u0648 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0636\u0628\u0637 \u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629)<\/p><div><p><!-- [if !supportAnnotations]--><\/p><hr class=\"msocomoff\" align=\"left\" size=\"1\" width=\"33%\" \/><p><!--[endif]--><\/p><div><p><!-- [if !supportAnnotations]--><\/p><div id=\"_com_1\" class=\"msocomtxt\"><p><!--[endif]--><!-- [if !supportAnnotations]--><a name=\"_msocom_1\"><\/a><!--[endif]--><\/p><p class=\"MsoCommentText\" dir=\"RTL\" style=\"text-align: left;\"><span lang=\"FR\" style=\"font-size: 11.5pt; line-height: 107%; font-family: 'Arial',sans-serif;\">\u062a\u0636\u0628\u0637 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u062a\u064a \u0623\u0628\u0631\u0645\u062a \u0645\u0639 \u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0648\u0646\u0633\u064a\u0629 \u0627\u062a\u0641\u0627\u0642\u0627 \u064a\u062e\u0648\u0644 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0627\u0644\u064a \u0644\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629<a href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/11\/Arrete-de-la-ministre-des-finances-du-15-juin2022_compressed.pdf\"><span style=\"color: #0000ff;\">\u00a0<\/span><span style=\"color: #0000ff;\">\u0642\u0631\u0627\u0631 \u0648\u0632\u064a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span><\/a><\/span><\/p><p class=\"MsoCommentText\" dir=\"RTL\" style=\"text-align: left;\"><span lang=\"FR\" style=\"font-size: 11.5pt; line-height: 107%; font-family: 'Arial',sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <a href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/11\/Arrete-de-la-ministre-des-finances-du-15-juin2022_compressed.pdf\"><span style=\"color: #0000ff;\">\u0645\u0624\u0631\u062e \u0641\u064a 15 \u062c\u0648\u0627\u0646 202<\/span><\/a><a><span style=\"color: #0000ff;\">2<\/span><\/a><\/span><\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-695ae32 elementor-widget elementor-widget-heading\" data-id=\"695ae32\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \"\u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629\" \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2024 \u0648\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f371e3 elementor-widget elementor-widget-text-editor\" data-id=\"0f371e3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0\u064a\u062a\u0645\u0651 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \"\u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629\" \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0641\u064a \u0623\u062c\u0644 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 31 \u062f\u064a\u0633\u0645\u0628\u0631 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0648\u0627\u0644\u064a\u0629. \u0648\u062a\u062e\u0636\u0639 \u0644\u0648\u0627\u062c\u0628 \u0647\u0630\u0627 \u0627\u0644\u062a\u0635\u0631\u064a\u062d:<\/p><ol><li><strong>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0635\u0641\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645<\/strong> \u0644\u0645\u062c\u0645\u0651\u0639 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a.<\/li><li><strong>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0635\u0641\u0629 \u0643\u064a\u0627\u0646 \u0645\u064f\u0643\u0648\u0651\u0646 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0645\u0624\u0633\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0648\u0646\u0633\u064a\u0629<\/strong> \u0639\u0646\u062f \u062a\u062d\u0642\u0642 \u0623\u062d\u062f \u0627\u0644\u0634\u0631\u0637\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u064a\u0646:<\/li><\/ol><ul><li><strong>\u0627\u0646<\/strong>\u062a\u0645\u062a\u0644\u0643\u0647\u0627 <strong>\u0628\u0635\u0641\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0645\u0624\u0633\u0633\u0629 \u0645\u0642\u064a\u0645\u0629 \u0641\u064a \u0628\u0644\u062f \u0644\u0627 \u064a\u0644\u0632\u0645 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 <\/strong>\u0648\u062a\u0643\u0648\u0646 \u0645\u0644\u0632\u0645\u0629 \u0628\u0625\u064a\u062f\u0627\u0639 \u0647\u0630\u0627 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0642\u064a\u0645\u0629 \u0628\u062a\u0648\u0646\u0633<\/li><li><strong>\u0627\u0646<\/strong>\u062a\u0645\u062a\u0644\u0643\u0647\u0627 <strong>\u0628\u0635\u0641\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0645\u0624\u0633\u0633\u0629 \u0645\u0642\u064a\u0645\u0629 \u0628\u0628\u0644\u062f \u063a\u064a\u0631 \u0645\u062f\u0631\u062c \u0628\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u064a \u0623\u0628\u0631\u0645\u062a \u0645\u0639 \u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0648\u0646\u0633\u064a\u0629 \u0627\u062a\u0641\u0627\u0642\u0627 \u064a\u0633\u0645\u062d \u0628\u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0622\u0644\u064a \u0644\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629.\n\n\u0645\u0644\u0627\u062d\u0638\u0627\u062a:<\/strong><\/li><\/ul><p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0646\u0627\u0643 \u0641\u0631\u0639\u0627\u0646 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0642\u064a\u0645\u064a\u0646 \u0641\u064a \u062a\u0648\u0646\u0633 \u0648 \u0645\u0646\u062a\u0645\u064a\u0646 \u0644\u0646\u0641\u0633 \u0645\u062c\u0645\u0651\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0648\u0627\u062c\u0628 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 \u060c <strong>\u0641\u0625\u0646\u0647 \u064a\u062c\u0648\u0632 \u062a\u0639\u064a\u064a\u0646 \u0623\u062d\u062f\u0647\u0645\u060c \u0645\u0646 \u0642\u0650\u0628\u0644 \u0627\u0644\u0645\u062c\u0645\u0651\u0639\u060c \u0644\u064a\u0642\u0648\u0645 \u0628\u0625\u064a\u062f\u0627\u0639 \u0647\u0630\u0627 \u0627\u0644\u062a\u0635\u0631\u064a\u062d.<\/strong>.<\/p><p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0628\u0627\u0642\u064a \u0627\u0644\u0641\u0631\u0648\u0639 \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0641\u064a \u062a\u0648\u0646\u0633 \u0648\u0627\u0644\u0645\u0643\u0648\u0651\u0646\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0645\u0651\u0639 \u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0628\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062a\u0648\u0646\u0633\u064a<\/strong> \u0627\u0644\u0630\u064a \u062a\u0645 \u062a\u0639\u064a\u064a\u0646\u0647 \u0644\u0644\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0644\u064a \u0639\u0646 \u0637\u0631\u064a\u0642 \u0625\u0634\u0639\u0627\u0631 \u064a\u062a\u0645 \u0625\u0631\u0633\u0627\u0644\u0647 \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637 \u0623\u0639\u0644\u0627\u0647.<\/p><p>\u0647\u0630\u0627 \u0648\u064a\u062a\u0645\u0651 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \"\u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629\" \u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0634\u0647\u0627\u062f\u0629 \u0645\u0635\u0627\u062f\u0642\u0629 \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u0646 \u0646\u0648\u0639 DigiGo <strong>\u0648\u0639\u0644\u0649 \u0634\u0643\u0644 \u062c\u0630\u0627\u0630\u064a\u0627\u062a \u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a\u0629 \u0641\u064a \u0635\u064a\u063a\u0629 \"XML\" \u0648\u0630\u0644\u0643<\/strong>.<\/p><p>\u0628\u0627\u0644\u0631\u062c\u0648\u0639 <strong>\u0627\u0644\u0649<\/strong> :<\/p><ul><li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2025\/12\/Guide-dutilisateur-depot-declaration-CBC_V1.2.pdf\" target=\"_blank\" rel=\"noopener\">\u0643\u0631\u0627\u0633 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0641\u0646\u064a\u0629<\/a><\/span>\u00a0\u0627\u0644\u0645\u0639\u062f \u0645\u0646 \u0642\u0628\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/cbcr\/country-by-country-reporting-xml-schema-user-guide-for-tax-administrations-june-2019.pdf\">\u0639\u0644\u0649 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0641\u0646\u064a \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u0628\u0645\u0648\u0642\u0639 \u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629.<\/a>.<\/span><\/li><li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/CbC-Schema-v2.0.zip\" target=\"_blank\" rel=\"noopener\">\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0641\u064a \u0635\u064a\u063a\u0629 \"XSD\"<\/a><\/span>\u00a0(\u0646\u0645\u0648\u0630\u062c \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \"OCDE\").<\/li><\/ul><p>\u064a\u0631\u062c\u0649 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u0644\u062f\u064b\u0627 \u0628\u0644\u062f\u064b\u0627 \"CBC\" \u0648\u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649\u00a0<a href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Guide-dinscription-la-dclaration-pays-par-pays.pdf\" target=\"_blank\" rel=\"noopener\">\u062f\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062e\u0631\u0627\u0637<\/a>.<\/p><p>\u0648\u0644\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0651\u0629 \u0644\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0639\u0644\u0649 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u062a\u0627\u0644\u064a:<\/p><div><span id=\"OBJ_PREFIX_DWT1511_ZmEmailObjectHandler\" class=\"Object\" role=\"link\"><span id=\"OBJ_PREFIX_DWT1512_ZmEmailObjectHandler\" class=\"Object\" role=\"link\"><a href=\"mailto:cbc@finances.gov.tn\" target=\"_blank\" rel=\"nofollow noopener noreferrer nofollow noopener noreferrer\">cbc@finances.gov.tn<\/a><\/span><\/span><\/div><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fecf464 elementor-widget elementor-widget-heading\" data-id=\"fecf464\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0826592 elementor-widget elementor-widget-text-editor\" data-id=\"0826592\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u064a\u062a\u0645\u0651 \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 \u0633\u0646\u0629 2021 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0629 \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062a\u0651\u0648\u0646\u0633\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0635\u0641\u0629 \u0645\u0624\u0633\u0651\u0633\u0629 \u0623\u0645\u0651 \u0644\u0645\u062c\u0645\u0651\u0639 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0641\u0651\u0631 \u0641\u064a\u0647\u0627 \u062c\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0634\u0651\u0631\u0648\u0637 \u062f\u0648\u0646 \u0633\u0648\u0627\u0647\u0627(\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Note-Commne-N\u00b018.pdf\" target=\"_blank\" rel=\"noopener\">\u0645\u0630\u0643\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u062f\u062f 18 \u0644\u0633\u0646\u0629 2022 <\/a><\/span>\u0648<span style=\"color: #0000ff;\">\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/11\/Note-Commune-n\u00b015-Depot-de-la-declaration-pays-par-pays-au-titre-des-exercices-2022-et-2023.pdf\"> \u0648 \u0627\u0644\u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u062f\u062f 15 \u0644\u0633\u0646\u0629 2024).<\/a><\/span><\/p><p>\u0643\u0645\u0627 \u064a\u062a\u0645\u0651 \u0647\u0630\u0627 \u0627\u0644\u0625\u064a\u062f\u0627\u0639 \u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0634\u0647\u0627\u062f\u0629 \u0645\u0635\u0627\u062f\u0642\u0629 \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u0646 \u0646\u0648\u0639 Digigo \u0648\u0639\u0644\u0649 \u0634\u0643\u0644 \u062c\u0630\u0627\u0630\u064a\u0627\u062a \u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a\u0629 \u0641\u064a \u0635\u064a\u063a\u0629 \"XML\" \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649:<\/p><ul><li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Guide-dutilisateur-depot-declaration-CBC_compressed.pdf\" target=\"_blank\" rel=\"noopener\">\u0643\u0631\u0627\u0633 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0641\u0646\u064a\u0629<\/a><\/span>\u00a0\u0627\u0644\u0645\u0639\u062f \u0645\u0646 \u0642\u0628\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/cbcr\/country-by-country-reporting-xml-schema-user-guide-for-tax-administrations-june-2019.pdf\">\u0639\u0644\u0649 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0641\u0646\u064a \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u0628\u0645\u0648\u0642\u0639 \u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629.<\/a>.<\/span><\/li><li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/CbC-Schema-v2.0.zip\" target=\"_blank\" rel=\"noopener\">\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0641\u064a \u0635\u064a\u063a\u0629 \"XSD\"<\/a><\/span>\u00a0(\u0646\u0645\u0648\u0630\u062c \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \"OCDE\").<\/li><\/ul><p>Veuillez vous inscrire \u00e0 l&#8217;application d&#8217;\u00e9change de donn\u00e9es pays par pays \u00ab CbC \u00bb tout en suivant les \u00e9tapes d\u00e9crites au niveau du\u00a0<a href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/12\/Guide-dinscription-la-dclaration-pays-par-pays.pdf\" target=\"_blank\" rel=\"noopener\">\u062f\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062e\u0631\u0627\u0637<\/a>.<\/p><div>\u00a0<\/div><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Ce service concerne les groupes d\u2019entreprises multinationales \u00ab EMN \u00bb exer\u00e7ant une activit\u00e9 en Tunisie et remplissant certaines conditions et qui ont l\u2019obligation de d\u00e9poser une d\u00e9claration pays par pays \u00ab DPP \u00bb conform\u00e9ment \u00e0 l\u2019action 13 du projet BEPS (Base Erosion and Profit Shifting), projet de lutte contre l\u2019\u00e9rosion de la base d\u2019imposition et les transferts de b\u00e9n\u00e9fices.<\/p>","protected":false},"author":1,"featured_media":2781,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[44],"tags":[],"class_list":["post-7899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-service-dedie-aux-professionnels","entry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/7899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/comments?post=7899"}],"version-history":[{"count":15,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/7899\/revisions"}],"predecessor-version":[{"id":22219,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/7899\/revisions\/22219"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media\/2781"}],"wp:attachment":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media?parent=7899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/categories?post=7899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/tags?post=7899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}