{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120058,Language='FR')/Transcripts"}},"ID":20120058,"Language":"FR","BusinessShortNumber":"12.058","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Double imposition. Convention avec l\u2018Irlande","Description":"Message du 23 mai 2012 concernant l'approbation du protocole modifiant la convention en vue d\u2018\u00e9viter les doubles impositions entre la Suisse et l\u2018lrlande","InitialSituation":"<p><b>Condens\u00e9 du message</b></p><p>Le protocole \u00e0 la convention contre les doubles impositions entre la Suisse et l'Irlande pr\u00e9voit d'inscrire dans la convention une disposition sur l'\u00e9change de renseignements conforme \u00e0 la norme internationale. En outre, quelques autres adaptations de la convention ont put \u00eatre n\u00e9goci\u00e9es. L'article sur les droits d'imposition des dividendes, passablement compliqu\u00e9, a par exemple pu \u00eatre remplac\u00e9 par un nouvel article. Selon cet article les deux \u00c9tats peuvent pr\u00e9lever un imp\u00f4t \u00e0 la source d'au maximum 15\u00a0% sur le montant brut des dividendes. Si toutefois une soci\u00e9t\u00e9 d\u00e9tient une participation d'au moins 10\u00a0% au capital d'une soci\u00e9t\u00e9 distribuant des dividendes, les dividendes sont exon\u00e9r\u00e9s de l'imp\u00f4t \u00e0 la source. Aucun imp\u00f4t \u00e0 la source n'est par ailleurs pr\u00e9lev\u00e9 sur les dividendes des banques nationales des deux \u00c9tats, ni sur les dividendes des institutions de pr\u00e9voyance. Le protocole de modification \u00e0 la convention pr\u00e9voit en outre une clause \u00e9volutive concernant l'introduction d'une clause d'arbitrage. Si l'Irlande venait \u00e0 inclure une telle clause dans une convention contre les doubles impositions conclue avec un autre \u00c9tat, elle serait tenue de reprendre les n\u00e9gociations en vue d'introduire cette m\u00eame disposition dans la convention avec la Suisse.</p><p>Les cantons et les milieux \u00e9conomiques int\u00e9ress\u00e9s ont approuv\u00e9 la conclusion de ce protocole</p>","Proceedings":null,"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(1371772800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":"IIIb","Modified":"\/Date(1770757981280)\/","SubmissionDate":"\/Date(1337731200000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":4904,"SubmissionLegislativePeriod":49,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}