{"id":16622,"date":"2010-04-01T11:59:10","date_gmt":"2010-04-01T10:59:10","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/lentraide-administrative-selon-standards-de-locde\/"},"modified":"2026-01-20T16:07:36","modified_gmt":"2026-01-20T15:07:36","slug":"lentraide-administrative-selon-standards-de-locde","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/lentraide-administrative-selon-standards-de-locde\/","title":{"rendered":"L&#8217;entraide administrative selon les standards de l&#8217;OCDE"},"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\"  >L\u2018entraide administrative selon les standards de l\u2019OCDE <\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>L&#8217;Expert-Comptable Suisse 4\/2010 &#8211; avril 2015<br \/>\nJean-Luc Bochatay, Monica Favre<\/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=\"598.3874999999998\">Le Conseil f\u00e9d\u00e9ral a pris la d\u00e9cision, le 13 mars 2009, d\u2019engager la Suisse sur la voie du r\u00e9examen de sa collaboration internationale en mati\u00e8re fiscale, en reprenant les standards de OCDE relatifs \u00e0 l\u2019assistance administrative, conform\u00e9ment \u00e0 son article 26 du MCOCDE. Ce revirement constitue une br\u00e8che dans le secret bancaire suisse, aux cons\u00e9quences\u00a0 incalculables, et un changement de paradigme dans la conception traditionnelle de la Suisse en mati\u00e8re de lutte contre les d\u00e9lits fiscaux.<\/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='http:\/\/fbt-avocats.ch\/wp-content\/uploads\/2016\/10\/Expert-comptable-Lentraide-administrative-selon-les-standards-201004-OCDE.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":[286],"datespeciale":[],"yst_prominent_words":[1044,1049],"class_list":["post-16622","post","type-post","status-publish","format-standard","hentry","category-publications","tag-lexpert-comptable-suisse-en","competences-tax","auteurs-jean-luc-bochatay-en","date-publication-2010-en","diffusion-publications-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16622","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=16622"}],"version-history":[{"count":2,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16622\/revisions"}],"predecessor-version":[{"id":31695,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16622\/revisions\/31695"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16622"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16622"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}