{"id":4781,"date":"2025-03-07T12:26:30","date_gmt":"2025-03-07T13:26:30","guid":{"rendered":"https:\/\/taxlogicians.com\/?p=4781"},"modified":"2025-03-07T13:52:39","modified_gmt":"2025-03-07T14:52:39","slug":"une-nouvelle-semaine-un-nouveau-changement-pour-la-corporate-transparenca-act-loi-de-transparence-des-entreprises-aux-etats-unis","status":"publish","type":"post","link":"https:\/\/taxlogicians.com\/fr\/une-nouvelle-semaine-un-nouveau-changement-pour-la-corporate-transparenca-act-loi-de-transparence-des-entreprises-aux-etats-unis\/","title":{"rendered":"Une nouvelle semaine, un nouveau changement pour la Corporate Transparency Act (loi de transparence des entreprises) aux \u00c9tats-Unis"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4781\" class=\"elementor elementor-4781\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41fa401e e-flex e-con-boxed e-con e-parent\" data-id=\"41fa401e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5440127d elementor-widget elementor-widget-text-editor\" data-id=\"5440127d\" 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<\/p>\n<p>\u00c0 la suite d\u2019une s\u00e9rie d\u2019ordonnances de la Cour qui ont d\u00e9but\u00e9 en d\u00e9cembre dernier et qui ont \u00e9t\u00e9 suivies d\u2019un revirement par le secr\u00e9taire du Tr\u00e9sor, l&#8217;application de la Corporate Transparency Act (\u00ab CTA \u00bb) a \u00e9t\u00e9 tr\u00e8s restreinte. La CTA exigeait que les identit\u00e9s des b\u00e9n\u00e9ficiaires effectifs des entit\u00e9s am\u00e9ricaines et \u00e9trang\u00e8res soient d\u00e9clar\u00e9es.<\/p>\n<p>\u00a0<\/p>\n<p><span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/www.fincen.gov\/news\/news-releases\/fincen-not-issuing-fines-or-penalties-connection-beneficial-ownership#\">\u00c0 l\u2019heure actuelle<\/a><\/span>, la CTA ne s\u2019applique qu\u2019aux \u00ab Foreign Reporting Companies\u00bb (soci\u00e9t\u00e9s \u00e9trang\u00e8res d\u00e9clarantes). Cette mesure est g\u00e9n\u00e9ralement limit\u00e9e aux cas o\u00f9 une entit\u00e9 non-am\u00e9ricaine est directement enregistr\u00e9e pour faire des affaires dans un \u00c9tat am\u00e9ricain ou une juridiction tribale. Le sc\u00e9nario le plus courant est d\u2019avoir une filiale am\u00e9ricaine aux \u00c9tats-Unis. Veuillez consulter le tableau ci-dessous qui illustre le r\u00e9gime actuel de la CTA (ceci n\u2019est qu\u2019un exemple \u2013 pas de conseils juridiques) :<\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\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-11cce3e elementor-widget elementor-widget-image\" data-id=\"11cce3e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"875\" height=\"405\" src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2025\/03\/NEW-CTA-treatment-foreign-registered-vs-domestic-sub-french.png\" class=\"attachment-large size-large wp-image-4797\" alt=\"\" srcset=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2025\/03\/NEW-CTA-treatment-foreign-registered-vs-domestic-sub-french.png 875w, https:\/\/taxlogicians.com\/wp-content\/uploads\/2025\/03\/NEW-CTA-treatment-foreign-registered-vs-domestic-sub-french-300x139.png 300w, https:\/\/taxlogicians.com\/wp-content\/uploads\/2025\/03\/NEW-CTA-treatment-foreign-registered-vs-domestic-sub-french-768x355.png 768w, https:\/\/taxlogicians.com\/wp-content\/uploads\/2025\/03\/NEW-CTA-treatment-foreign-registered-vs-domestic-sub-french-18x8.png 18w\" sizes=\"(max-width: 875px) 100vw, 875px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f6dcab e-con-full e-flex e-con e-child\" data-id=\"1f6dcab\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44f6601 elementor-widget elementor-widget-text-editor\" data-id=\"44f6601\" 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>De nouvelles r\u00e8gles et des clarifications sont attendues plus tard ce mois. Il y avait des probl\u00e8mes avec la fa\u00e7on dont la CTA \u00e9tait mis en \u0153uvre, mais le changement presque constant est frustrant. L&#8217;administration am\u00e9ricaine actuelle est sujette \u00e0 des changements de politique abrupts, insens\u00e9s et contradictoires, donc qui sait \u00e0 quoi s&#8217;attendre.\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00c0 la suite d\u2019une s\u00e9rie d\u2019ordonnances de la Cour qui ont d\u00e9but\u00e9 en d\u00e9cembre dernier et qui ont \u00e9t\u00e9 suivies d\u2019un revirement par le secr\u00e9taire du Tr\u00e9sor, l&#8217;application de la Corporate Transparency Act (\u00ab CTA \u00bb) a \u00e9t\u00e9 tr\u00e8s restreinte. La CTA exigeait que les identit\u00e9s des b\u00e9n\u00e9ficiaires effectifs des entit\u00e9s am\u00e9ricaines et \u00e9trang\u00e8res &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/taxlogicians.com\/fr\/une-nouvelle-semaine-un-nouveau-changement-pour-la-corporate-transparenca-act-loi-de-transparence-des-entreprises-aux-etats-unis\/\"> <span class=\"screen-reader-text\">Une nouvelle semaine, un nouveau changement pour la Corporate Transparency Act (loi de transparence des entreprises) aux \u00c9tats-Unis<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>","protected":false},"author":1,"featured_media":4731,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[28,17],"tags":[],"class_list":["post-4781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cta","category-uncategorized-en"],"_links":{"self":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/posts\/4781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/comments?post=4781"}],"version-history":[{"count":19,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/posts\/4781\/revisions"}],"predecessor-version":[{"id":4804,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/posts\/4781\/revisions\/4804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/media\/4731"}],"wp:attachment":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/media?parent=4781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/categories?post=4781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/tags?post=4781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}