{"id":16504,"date":"2018-06-04T14:21:20","date_gmt":"2018-06-04T13:21:20","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/determination-statut-dune-entite-besoins-de-lear\/"},"modified":"2025-10-20T10:50:14","modified_gmt":"2025-10-20T09:50:14","slug":"determination-statut-dune-entite-besoins-de-lear","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/determination-statut-dune-entite-besoins-de-lear\/","title":{"rendered":"D\u00e9termination du statut d\u2019une entit\u00e9 pour les besoins de l\u2019EAR"},"content":{"rendered":"<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><\/div><\/section>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><\/div><\/section>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-2  el_after_av_textblock  avia-builder-el-last  column-top-margin\" style='border-radius:0px; '><p><div style='padding-bottom:10px; font-size:26px;' class='av-special-heading av-special-heading-h1  blockquote modern-quote  avia-builder-el-3  el_before_av_hr  avia-builder-el-first  av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >D\u00e9termination du statut d\u2019une entit\u00e9 pour les besoins de l\u2019EAR<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Allnews &#8211; Juin 2018<br \/>\nJean-Marie Kiener<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-4  el_after_av_heading  el_before_av_textblock '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><strong>Le statut d\u2019une entit\u00e9 a des effets non n\u00e9gligeables dans le cadre de l\u2019\u00e9change automatique de renseignements (EAR)<br \/>\n<\/strong><\/div>\n<div data-canvas-width=\"318.9300803304\">Au moment o\u00f9 les institutions financi\u00e8res suisses d\u00e9clarantes s\u2019appr\u00eatent \u00e0 communiquer, \u00e0 la fin de ce mois, les premi\u00e8res donn\u00e9es collect\u00e9es dans le cadre de l\u2019application de la Norme d\u00e9velopp\u00e9e par l\u2019OCDE (NCD\/CRS) et de la Loi f\u00e9d\u00e9rale sur l\u2019\u00e9change automatique de renseignements en mati\u00e8re fiscale (LEAR) qui la met en \u0153uvre, il appara\u00eet opportun de rappeler certains principes.<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-6  el_after_av_textblock  el_before_av_button '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<div class='avia-button-wrap avia-button-left  avia-builder-el-7  el_after_av_hr  avia-builder-el-last '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2018\/06\/Allnews-D\u00e9termination-du-statut-d\u2019une-entit\u00e9-pourles-besoins-de-l\u2019EAR.pdf'  class='avia-button   avia-icon_select-no avia-color-custom avia-size-large avia-position-left '  target=\"_blank\"  style='background-color:#44525f; border-color:#44525f; color:#ffffff; ' ><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-16504","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-banking-and-finance","auteurs-jean-marie-kiener-en","date-publication-2018-en","diffusion-groupe-bancaire-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=16504"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16504\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16504"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16504"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}