{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20100104,Language='FR')/Transcripts"}},"ID":20100104,"Language":"FR","BusinessShortNumber":"10.104","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Double imposition. Convention avec le Canada","Description":"Message du 3 d\u00e9cembre 2010 concernant l'approbation d'un protocole modifiant la Convention entre la Suisse et le Canada contre les doubles impositions","InitialSituation":"<p>Le pr\u00e9sent protocole d'amendement \u00e0 la convention contre les doubles impositions entre la Suisse et le Canada pr\u00e9voit l'adoption d'une clause d'\u00e9change de renseignements conforme \u00e0 la norme de l'OCDE. Par ailleurs, il pr\u00e9voit l'exon\u00e9ration (taux z\u00e9ro) des dividendes vers\u00e9s aux institutions de pr\u00e9voyance et \u00e0 la Banque nationale et des versements d'int\u00e9r\u00eats entre personnes non li\u00e9es. De plus, les redevances li\u00e9es aux brevets ou \u00e0 l'usage d'informations ayant trait \u00e0 une exp\u00e9rience acquise dans le domaine industriel, commercial ou scientifique, m\u00eame si les redevances sont pay\u00e9es par des personnes li\u00e9es entre elles, sont exon\u00e9r\u00e9es de l'imposition \u00e0 la source. Le pr\u00e9sent protocole introduit \u00e9galement dans la convention une clause d'arbitrage et inclut d\u00e9sormais tous les versements d\u00e9coulant de la l\u00e9gislation en mati\u00e8re d'assurances sociales dans le champ d'application de la convention. Les cantons et les milieux \u00e9conomiques int\u00e9ress\u00e9s approuvent la conclusion du pr\u00e9sent 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 134 voix contre 49 au Conseil national et par 40 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(1770757184077)\/","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"}}