{"id":17755,"date":"2015-09-15T10:54:02","date_gmt":"2015-09-15T09:54:02","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/une-entraide-fiscale-inquisitrice\/"},"modified":"2015-09-15T10:54:02","modified_gmt":"2015-09-15T09:54:02","slug":"une-entraide-fiscale-inquisitrice","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/une-entraide-fiscale-inquisitrice\/","title":{"rendered":"Une entraide fiscale inquisitrice"},"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\"  >Une entraide fiscale inquisitrice<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>Le Temps &#8211; HS Finance &#8211; 15 septembre 2015<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\" ><p><strong>Apr\u00e8s l\u2019\u00e9change sur demande et l\u2019\u00e9change automatique, un nouveau mode de collaboration en mati\u00e8re fiscale se profile: l\u2019\u00e9change spontan\u00e9 de renseignements, qui sera encore plus contraignant. La Suisse ne pourra plus choisir avec quels Etats elle veut coop\u00e9rer<\/strong><\/p>\n<p>La Suisse a accept\u00e9, le 13 mars 2009, de modifier sa pratique restrictive concernant l\u2019\u00e9change d\u2019informations en mati\u00e8re fiscale, de mani\u00e8re \u00e0 ce que des renseignements \u2013 y compris couverts par le secret bancaire \u2013 puissent \u00eatre transmis aux autorit\u00e9s fiscales \u00e9trang\u00e8res, \u00e0 leur requ\u00eate, en relation avec tout type d\u2019imp\u00f4t applicable dans l\u2019Etat requ\u00e9rant.<\/p>\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\/04\/HS_20150915_Finance-1.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":1372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[290],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-17755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","tag-le-temps-en","competences-tax","auteurs-jean-luc-bochatay-en","date-publication-2015-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/17755","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=17755"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/17755\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/1372"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=17755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=17755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=17755"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=17755"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=17755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}