{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100101,Language='FR')/Transcripts"}},"ID":20100101,"Language":"FR","BusinessShortNumber":"10.101","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Double imposition. Convention avec l'Inde","Description":"Message du 3 d\u00e9cembre 2010 concernant l'approbation d'un protocole modifiant la Convention entre la Suisse et l'Inde du 2 novembre 1994 contre les doubles impositions","InitialSituation":"<p>La Suisse et l'Inde sont li\u00e9es par une convention en vue d'\u00e9viter les doubles impositions dans le domaine des imp\u00f4ts sur le revenu\u00a0; cette convention a \u00e9t\u00e9 conclue le 2 novembre 1994 et amend\u00e9e par le Protocole 16 f\u00e9vrier 2000. Apr\u00e8s la d\u00e9cision du Conseil f\u00e9d\u00e9ral du 13 mars 2009 relative \u00e0 la nouvelle politique suisse en mati\u00e8re d'\u00e9change de renseignements \u00e0 des fins fiscales, la Suisse et l'Inde ont d\u00e9cid\u00e9 d'entamer des n\u00e9gociations pour modifier la Convention afin de l'adapter \u00e0 cette nouvelle politique. La pr\u00e9sente r\u00e9vision a \u00e9galement \u00e9t\u00e9 l'occasion d'am\u00e9liorer la Convention en ce qui concerne l'attribution d'un droit exclusif d'imposition de l'\u00c9tat de r\u00e9sidence de l'entreprise de navigation maritime en trafic international, d'inclure dans le domaine des dividendes, des int\u00e9r\u00eats, des redevances et des r\u00e9mun\u00e9rations des services techniques, une clause automatique de la nation la plus favoris\u00e9e qui garantit que la Suisse se verra octroyer automatiquement le m\u00eame taux que l'Inde accorderait \u00e0 un autre \u00c9tat membre de l'OCDE si ce taux est plus favorable que dans la convention actuelle avec la Suisse ainsi que l'abrogation de l'imputation fictive d'int\u00e9r\u00eats accord\u00e9e par la Suisse. Le protocole de r\u00e9vision a \u00e9t\u00e9 sign\u00e9 \u00e0 New Dehli le 30 ao\u00fbt 2010. Les cantons et les milieux \u00e9conomiques int\u00e9ress\u00e9s ont approuv\u00e9 la conclusion du protocole. (Source\u00a0: message du Conseil f\u00e9d\u00e9ral)</p>","Proceedings":"<p><b>Au vote final, l'arr\u00eat\u00e9 a \u00e9t\u00e9 adopt\u00e9 par 137 voix contre 49 au Conseil national et par 41 voix contre 0 au Conseil des \u00c9tats (Voir la synth\u00e8se\u00a0: 10.068).</b></p>","DraftText":null,"SubmittedText":null,"ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":null,"BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1308306600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":"IIIb","Modified":"\/Date(1770757341743)\/","SubmissionDate":"\/Date(1291334400000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":4816,"SubmissionLegislativePeriod":48,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}