{"id":16524,"date":"2017-10-31T09:06:35","date_gmt":"2017-10-31T08:06:35","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales\/"},"modified":"2025-10-20T10:52:51","modified_gmt":"2025-10-20T09:52:51","slug":"octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales\/","title":{"rendered":"Regulation &#8211; Les outils d\u2019\u00e9change de renseignements comme facteurs d\u00e9clencheurs de proc\u00e9dures p\u00e9nales fiscales"},"content":{"rendered":"<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-0  avia-builder-el-no-sibling  \" 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-1  el_before_av_hr  avia-builder-el-first  av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Regulation &#8211; Les outils d\u2019\u00e9change de renseignements comme facteurs d\u00e9clencheurs de proc\u00e9dures p\u00e9nales fiscales<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>BSL Banking in Switzerland and Liechtenstein &#8211; Octobre 2017<br \/>\nJean-Luc Bochatay<\/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-2  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\"><span class=\"fontstyle0\"><strong>En 2009, la Suisse s\u2019est officiellement engag\u00e9e \u00e0 collaborer activement au d\u00e9veloppement des normes conventionnelles favorisant l\u2019\u00e9change de renseignements \u00e0 des fins fiscales.<\/strong> Depuis lors, les outils d\u2019\u00e9change de renseignements (\u00ab OER \u00bb) se sont multipli\u00e9s ; le nombre d\u2019Etats qui se sont engag\u00e9s \u00e0 les appliquer aussi.<\/span><\/div>\n<\/div><\/section><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-4  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-5  el_after_av_hr  avia-builder-el-last '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2017\/11\/BSL_2017_JLB_FR-ENG.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":[85],"tags":[276],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-16524","post","type-post","status-publish","format-standard","hentry","category-publications","tag-bsl-banking-in-switzerland-and-liechstenstein-en","competences-tax","auteurs-jean-luc-bochatay-en","date-publication-2017-en","diffusion-groupe-fiscal-en","diffusion-publications-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16524","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=16524"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16524\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16524"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16524"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}