{"id":22706,"date":"2023-01-10T17:21:40","date_gmt":"2023-01-10T16:21:40","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/atad-3-consequences-holdings-suisses\/"},"modified":"2023-01-10T17:35:36","modified_gmt":"2023-01-10T16:35:36","slug":"atad-3-consequences-holdings-suisses","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/atad-3-consequences-holdings-suisses\/","title":{"rendered":"\u00abATAD 3\u00bb: quelles cons\u00e9quences pour les holdings suisses?"},"content":{"rendered":"
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\u00abATAD 3\u00bb: quelles cons\u00e9quences pour les holdings suisses?<\/h1>

Allnews \u2013 Janvier 2023
\nAlain Moreau<\/p>\n<\/div>

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Le projet de directive europ\u00e9enne s\u2019attaquant aux \u00absoci\u00e9t\u00e9s-\u00e9crans\u00bb pourrait constituer un atout pour les soci\u00e9t\u00e9s holding suisses.
\n<\/strong><\/p>\n

Le 22 d\u00e9cembre 2021, la Commission europ\u00e9enne a pr\u00e9sent\u00e9 un projet de Directive \u00ab\u00e9tablissant des r\u00e8gles pour emp\u00eacher l\u2019utilisation abusive d\u2019entit\u00e9s \u00e9crans \u00e0 des fins fiscales\u00bb. Cette proposition de directive anti-\u00e9vasion fiscale est connue sous le vocable anglo-saxon \u00abATAD 3\u00bb.<\/p>\n

L\u2019entr\u00e9e en application de cette Directive est pr\u00e9vue au 1er janvier 2024, avec la n\u00e9cessit\u00e9 d\u2019appr\u00e9cier certains crit\u00e8res \u00abtests\u00bb d\u00e8s le 1er janvier 2022. Le dispositif vise \u00e0 titre principal les soci\u00e9t\u00e9s holdings, financi\u00e8res, d\u00e9tentrices de droits de propri\u00e9t\u00e9 intellectuelle et immobili\u00e8res, ayant une activit\u00e9 ou des actifs transfrontaliers.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>
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Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"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-22706","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-alain-moreau-en","date-publication-2023-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/22706","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=22706"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/22706\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=22706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=22706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=22706"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=22706"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=22706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}