Publications

L’entraide administrative selon les standards de l’OCDE


L’Expert-Comptable Suisse 4/2010 – avril 2015
Jean-Luc Bochatay, Monica Favre

Le Conseil fédéral a pris la décision, le 13 mars 2009, d’engager la Suisse sur la voie du réexamen de sa collaboration internationale en matière fiscale, en reprenant les standards de OCDE relatifs à l’assistance administrative, conformément à son article 26 du MCOCDE. Ce revirement constitue une brèche dans le secret bancaire suisse, aux conséquences  incalculables, et un changement de paradigme dans la conception traditionnelle de la Suisse en matière de lutte contre les délits fiscaux.

Acey

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