{"id":19330,"date":"2025-12-12T15:27:51","date_gmt":"2025-12-12T14:27:51","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=19330"},"modified":"2026-01-05T17:43:41","modified_gmt":"2026-01-05T16:43:41","slug":"cbcr-public-transparence-fiscale","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/fr\/blog\/cbcr-public-transparence-fiscale\/","title":{"rendered":"Transparence fiscale : tout comprendre au CbCR public en 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19330\" class=\"elementor elementor-19330\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f1fa5d e-flex e-con-boxed e-con e-parent\" data-id=\"3f1fa5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba2b55 elementor-widget elementor-widget-text-editor\" data-id=\"3ba2b55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW127150306 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127150306 BCX0\">Le<\/span><span class=\"NormalTextRun SCXW127150306 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW127150306 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127150306 BCX0\">Country-by-Country\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW127150306 BCX0\">Reporting<\/span><\/span><span class=\"TextRun SCXW127150306 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127150306 BCX0\">\u00a0(<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW127150306 BCX0\">C<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW127150306 BCX0\">b<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW127150306 BCX0\">CR<\/span><span class=\"NormalTextRun SCXW127150306 BCX0\">) public r\u00e9pond \u00e0 une exigence croissante de transparence fiscale. Pour s&rsquo;y conformer, <strong>les grands groupes internationaux doivent publier des donn\u00e9es \u00e9conomiques d\u00e9taill\u00e9es pour chaque pays o\u00f9 ils op\u00e8rent<\/strong> (chiffre d\u2019affaires, effectifs, imp\u00f4ts pay\u00e9s et dus, b\u00e9n\u00e9fices, etc.).<\/span><\/span><span class=\"EOP SCXW127150306 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:60,&quot;335559739&quot;:60,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c99cf02 e-flex e-con-boxed e-con e-parent\" data-id=\"c99cf02\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ca2e7b elementor-widget elementor-widget-heading\" data-id=\"7ca2e7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CbCR public : le cadre r\u00e9glementaire en pratique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28f91bf elementor-widget elementor-widget-heading\" data-id=\"28f91bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">R\u00e9glementation CbCR : sources officielles et obligations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-604a61d elementor-widget elementor-widget-text-editor\" data-id=\"604a61d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Le dispositif repose sur deux piliers juridiques qui harmonisent les r\u00e8gles au sein de l&rsquo;Union europ\u00e9enne.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1757d65 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1757d65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Directive (UE) 2021\/2101<\/b> : elle pose le principe de l'obligation de d\u00e9clarer publiquement les informations relatives \u00e0 l'imp\u00f4t sur les revenus des soci\u00e9t\u00e9s. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>R\u00e8glement d\u2019ex\u00e9cution (UE) 2024\/2952 (publi\u00e9 le 2 d\u00e9cembre 2024)<\/b> : il fixe le mod\u00e8le commun et les formats \u00e9lectroniques de pr\u00e9sentation du rapport. Son objectif est de garantir que les donn\u00e9es soient comparables d'une entreprise \u00e0 l'autre et accessibles par machine (<i>machine-readable<\/i>).<\/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 class=\"elementor-element elementor-element-5fb73fe elementor-widget elementor-widget-heading\" data-id=\"5fb73fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Entreprises concern\u00e9es par le CbCR en 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-356f5eb elementor-widget elementor-widget-text-editor\" data-id=\"356f5eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019obligation concerne les entreprises multinationales et les entreprises autonomes disposant d\u2019un \u00e9tablissement stable ou d\u2019une filiale dans l\u2019Union europ\u00e9enne, d\u00e8s lors qu\u2019elles d\u00e9passent le <span data-start=\"226\" data-end=\"284\">seuil financier<\/span> suivant : <b>un chiffre d\u2019affaires net consolid\u00e9 sup\u00e9rieur \u00e0 750 M\u20ac sur chacun des deux derniers exercices cons\u00e9cutifs<\/b>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9a5108 elementor-widget elementor-widget-heading\" data-id=\"a9a5108\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Calendrier CbCR : \u00e9ch\u00e9ances et premi\u00e8re publications<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fab420 elementor-widget elementor-widget-text-editor\" data-id=\"6fab420\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW32049374 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW32049374 BCX0\">Le calendrier se d\u00e9ploie comme indiqu\u00e9 ci-dessous pour les entreprises dont l&rsquo;exercice co\u00efncide avec l&rsquo;ann\u00e9e civile.<\/span><\/span><span class=\"EOP SCXW32049374 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:60,&quot;335559739&quot;:60,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa448c8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"aa448c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Entr\u00e9e en vigueur<\/b> : l'obligation s'applique aux exercices ouverts \u00e0 compter du 1er janvier 2025. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Date limite de publication<\/b> : le rapport doit \u00eatre publi\u00e9 au plus tard 12 mois apr\u00e8s la cl\u00f4ture de l'exercice, soit le 31 d\u00e9cembre 2026 pour la premi\u00e8re d\u00e9claration. <\/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 class=\"elementor-element elementor-element-3659eff elementor-widget elementor-widget-heading\" data-id=\"3659eff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">XBRL\/ESEF et CbCR : r\u00e8gles de balisage \u00e0 ma\u00eetriser<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f7a2b2 elementor-widget elementor-widget-text-editor\" data-id=\"7f7a2b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW84125082 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84125082 BCX0\"><strong>Le r\u00e8glement d\u2019ex\u00e9cution impose que<\/strong> <b>le\u00a0<\/b><\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW84125082 BCX0\"><b>CbCR<\/b><\/span><span class=\"NormalTextRun SCXW84125082 BCX0\"><b>\u00a0public soit publi\u00e9 dans un format \u00e9lectronique balis\u00e9<\/b> <strong>selon la taxonomie XBRL<\/strong>, \u00e0 l\u2019image des exigences ESEF d\u00e9j\u00e0 en vigueur pour les \u00e9tats financiers.<\/span><\/span><span class=\"EOP SCXW84125082 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p><p><span class=\"TextRun SCXW90801677 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW90801677 BCX0\">Ce balisage garantit :<\/span><\/span><span class=\"EOP SCXW90801677 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e906e5a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e906e5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">une lecture automatique des donn\u00e9es ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la comparabilit\u00e9 entre entreprises ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">l\u2019int\u00e9gration possible dans des bases de donn\u00e9es publiques et dans les outils des analystes.<\/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 class=\"elementor-element elementor-element-a41fff2 elementor-widget elementor-widget-text-editor\" data-id=\"a41fff2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW120517294 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW120517294 BCX0\">Les entreprises doivent anticiper cette \u00e9tape technique : choisir une solution de\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120517294 BCX0\">tagging<\/span><span class=\"NormalTextRun SCXW120517294 BCX0\">, d\u00e9finir la taxonomie applicable et tester les exports pour assurer la conformit\u00e9 du rapport d\u00e8s sa premi\u00e8re publication.<\/span><\/span><span class=\"EOP SCXW120517294 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a32535 e-con-full gradient-bg e-flex e-con e-child\" data-id=\"7a32535\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f87b11 elementor-widget elementor-widget-heading\" data-id=\"4f87b11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CbCR australien : ce que doivent anticiper les entreprises<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ee9bc5 elementor-widget elementor-widget-text-editor\" data-id=\"0ee9bc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">L\u2019Australie a adopt\u00e9 en 2024 un dispositif de transparence fiscale encore plus \u00e9tendu que le cadre europ\u00e9en. Ce <em>Public Country-by-Country Reporting<\/em>\u00a0australien impose :<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfad3de elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bfad3de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la\u00a0publication d\u2019informations pays par pays \u00e0 partir d\u2019un seuil de 1 milliard AUD de chiffre d\u2019affaires mondial ;\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">un\u00a0p\u00e9rim\u00e8tre \u00e9largi, incluant davantage d\u2019entit\u00e9s li\u00e9es ;\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">un&nbsp;niveau de d\u00e9tail sup\u00e9rieur sur les imp\u00f4ts diff\u00e9r\u00e9s, les transactions intra-groupes et les activit\u00e9s \u00e9conomiques locales.&nbsp;<\/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 class=\"elementor-element elementor-element-1da895e elementor-widget elementor-widget-text-editor\" data-id=\"1da895e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"TextRun SCXW172305456 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172305456 BCX0\">Les multinationales europ\u00e9ennes op\u00e9rant en Australie devront donc articuler leur <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW172305456 BCX0\">CbCR<\/span><span class=\"NormalTextRun SCXW172305456 BCX0\">\u00a0public europ\u00e9en avec ces obligations extra-UE <\/span><\/span><\/strong><span class=\"TextRun SCXW172305456 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172305456 BCX0\">pour assurer la coh\u00e9rence globale de leur communication fiscale.<\/span><\/span><\/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-599b6bb elementor-widget elementor-widget-heading\" data-id=\"599b6bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Le CbCR : un exercice de communication financi\u00e8re<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4f6fcc elementor-widget elementor-widget-text-editor\" data-id=\"a4f6fcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\"><strong>L<\/strong><b>e\u00a0CbCR\u00a0public ne sera pas lu uniquement par l&rsquo;administration fiscale<\/b>. C&rsquo;est un document public, scrut\u00e9 par des ONG, des analystes ESG, des investisseurs, des journalistes et des citoyens.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:60,&quot;335559739&quot;:60,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">La fiscalit\u00e9 int\u00e8gre d\u00e9sormais pleinement la performance extra-financi\u00e8re. Votre rapport doit donc \u00eatre coh\u00e9rent avec :<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:60,&quot;335559739&quot;:60,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56af1b7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"56af1b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">le Document d\u2019Enregistrement Universel (DEU) ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">votre rapport RSE et votre charte \u00e9thique ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">l'ensemble de votre communication financi\u00e8re. <\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef37f36 e-flex e-con-boxed e-con e-parent\" data-id=\"ef37f36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0776497 elementor-widget elementor-widget-heading\" data-id=\"0776497\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conseils pratiques pour r\u00e9ussir votre CbCR public en 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ccf34c elementor-widget elementor-widget-text-editor\" data-id=\"4ccf34c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW87474045 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW87474045 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Le passage au&nbsp;<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW87474045 BCX0\" data-ccp-parastyle=\"Normal (Web)\">C<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW87474045 BCX0\" data-ccp-parastyle=\"Normal (Web)\">b<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW87474045 BCX0\" data-ccp-parastyle=\"Normal (Web)\">CR<\/span><span class=\"NormalTextRun SCXW87474045 BCX0\" data-ccp-parastyle=\"Normal (Web)\">&nbsp;public est un exercice complexe. 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elementor-widget-text-editor\" data-id=\"a08b87e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW15486816 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW15486816 BCX0\" data-ccp-parastyle=\"Normal (Web)\">La consolidation fiscale implique de r\u00e9concilier des donn\u00e9es h\u00e9t\u00e9rog\u00e8nes (syst\u00e8mes diff\u00e9rents, p\u00e9rim\u00e8tres variables, retraitements). <\/span><\/span><span class=\"TextRun MacChromeBold SCXW15486816 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW15486816 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Notre solution : misez sur la pr\u00e9cision et les standards<\/span><span class=\"NormalTextRun SCXW15486816 BCX0\" data-ccp-parastyle=\"Normal (Web)\">.<\/span><\/span><span class=\"TextRun SCXW15486816 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW15486816 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u00a0Pour rassurer le lecteur et cr\u00e9dibiliser la donn\u00e9e, la rigueur est votre meilleure alli\u00e9e.<\/span><\/span><span class=\"EOP SCXW15486816 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:60,&quot;335559739&quot;:60,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9d2cab elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e9d2cab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i 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\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tContextualiser l\u2019information pour g\u00e9rer les donn\u00e9es sensibles du CbCR public\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-198f447 elementor-widget elementor-widget-text-editor\" data-id=\"198f447\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW56103779 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW56103779 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Comment d\u00e9voiler des donn\u00e9es sensibles pays par pays sans compromettre sa comp\u00e9titivit\u00e9 ?\u00a0<\/span><\/span><span class=\"TextRun MacChromeBold SCXW56103779 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW56103779 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Notre solution : contextualisez l&rsquo;information<\/span><span class=\"NormalTextRun SCXW56103779 BCX0\" data-ccp-parastyle=\"Normal (Web)\">.<\/span><\/span><span class=\"TextRun SCXW56103779 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW56103779 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u00a0La Transparence ne signifie pas tout dire, mais expliquer ce que l&rsquo;on dit (et ce que l&rsquo;on ne dit pas).<\/span><\/span><span class=\"EOP SCXW56103779 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:60,&quot;335559739&quot;:60,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element 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class=\"elementor-icon-list-text\"><b>G\u00e9rez les omissions<\/b> : pr\u00e9voyez une section explicative pour les informations omises si n\u00e9cessaire (section 4, pr\u00e9vue dans le cadre l\u00e9gal). <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Utilisez un intitul\u00e9 explicite<\/b> : nommez le document \u201cRapport de transparence fiscale, incluant le CbCR public\u201d pour affirmer votre d\u00e9marche. <\/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 class=\"elementor-element elementor-element-a3b0842 elementor-position-inline-start elementor-tablet-position-block-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget 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class=\"elementor-element elementor-element-52c772b elementor-widget elementor-widget-text-editor\" data-id=\"52c772b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW101899625 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW101899625 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Le rapport doit refl\u00e9ter vos engagements et ne pas contredire votre discours RSE. <\/span><\/span><span class=\"TextRun MacChromeBold SCXW101899625 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW101899625 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Notre solution : incarnez le discours fiscal<\/span><span class=\"NormalTextRun SCXW101899625 BCX0\" data-ccp-parastyle=\"Normal (Web)\">.<\/span><\/span><span class=\"TextRun SCXW101899625 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW101899625 BCX0\" data-ccp-parastyle=\"Normal (Web)\">&nbsp;La fiscalit\u00e9 doit \u00eatre port\u00e9e au niveau de la gouvernance pour d\u00e9montrer son importance strat\u00e9gique.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13dbc5c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"13dbc5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Incarnez le rapport<\/b> : ajoutez un \u00e9ditorial ou une interview du Directeur Financier ou Fiscal pour porter les messages cl\u00e9s. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Rappelez le cadre \u00e9thique<\/b> : mentionnez l\u2019existence de la charte \u00e9thique et les proc\u00e9dures de signalement (<i>whistleblowing<\/i>). <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Publiez en miroir<\/b> : assurez une version en fran\u00e7ais et en anglais pour toucher toutes vos parties prenantes internationales. 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92.484375 -35.84375 L 92.484375 -24 L 75.84375 -24 L 75.84375 0 Z M 20.640625 -35.84375 L 63.203125 -35.84375 L 63.203125 -97.125 Z M 20.640625 -35.84375 \"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAm\u00e9liorer la lisibilit\u00e9 du CbCR public pour tous les publics\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6a7b1a elementor-widget elementor-widget-text-editor\" data-id=\"b6a7b1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW66977164 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW66977164 BCX0\" data-ccp-parastyle=\"Normal (Web)\">C&rsquo;est le d\u00e9fi cl\u00e9 : transformer un tableau fiscal brut en un document compr\u00e9hensible pour un citoyen ou un journaliste.\u00a0<\/span><\/span><span class=\"TextRun MacChromeBold SCXW66977164 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW66977164 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Notre solution : faites preuve de p\u00e9dagogie et d&rsquo;accessibilit\u00e9<\/span><span class=\"NormalTextRun SCXW66977164 BCX0\" data-ccp-parastyle=\"Normal (Web)\">.<\/span><\/span><span class=\"TextRun SCXW66977164 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW66977164 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u00a0<\/span><span class=\"NormalTextRun SCXW66977164 BCX0\" data-ccp-parastyle=\"Normal (Web)\">L&rsquo;exp\u00e9rience utilisateur de votre document est cruciale pour \u00e9viter les mauvaises interpr\u00e9tations.<\/span><\/span><span class=\"EOP SCXW66977164 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:60,&quot;335559739&quot;:60,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cab9e01 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"cab9e01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Facilitez la navigation<\/b> : int\u00e9grez un sommaire pagin\u00e9 et des liens cliquables. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Utilisez le langage clair<\/b> : privil\u00e9giez les phrases courtes, les mots simples et expliquez les acronymes. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Ajoutez un glossaire<\/b> : il est indispensable pour vulgariser les termes techniques fiscaux. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Visualisez les donn\u00e9es<\/b> : int\u00e9grez des infographies p\u00e9dagogiques (par ex. : une carte de la pr\u00e9sence mondiale ou un graphique de r\u00e9partition de la contribution fiscale sur la cha\u00eene de valeur). <\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca4c9ff e-con-full e-flex e-con e-parent\" data-id=\"ca4c9ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ffee5a e-con-full e-flex e-con e-child\" data-id=\"8ffee5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dba82d1 elementor-widget elementor-widget-heading\" data-id=\"dba82d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Newsletter Labrador Transparency<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24ec8ee elementor-widget elementor-widget-text-editor\" data-id=\"24ec8ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Chaque mois, un point clair sur la communication financi\u00e8re et ESG : analyses, \u00e9volutions du march\u00e9, recommandations pratiques, invitations aux \u00e9v\u00e9nements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27c81bb btn-style btn elementor-widget elementor-widget-button\" data-id=\"27c81bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/share-eu1.hsforms.com\/1fo318T7-Q86_YAbzQxl9Jgfnbfc\" target=\"_blank\">\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\">Je m'abonne<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\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","protected":false},"excerpt":{"rendered":"<p>Comprendre le CbCR public : obligations, seuils, directive UE 2021\/2101 et pratiques cl\u00e9s pour un reporting fiscal clair.<\/p>\n","protected":false},"author":32,"featured_media":19359,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[172],"tags":[],"class_list":["post-19330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reporting-financier"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transparence fiscale : tout comprendre au CbCR public en 2026 | Labrador Transparency<\/title>\n<meta name=\"description\" content=\"Structurez votre CbCR (Country-by-Country Reporting) public pour un rapport fiscal transparent et p\u00e9dagogique.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.labrador-transparency.com\/fr\/blog\/cbcr-public-transparence-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transparence fiscale : tout comprendre au CbCR public en 2026 | Labrador Transparency\" \/>\n<meta property=\"og:description\" content=\"Structurez votre CbCR (Country-by-Country Reporting) public pour un rapport fiscal transparent et 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