{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120086,Language='FR')/Transcripts"}},"ID":20120086,"Language":"FR","BusinessShortNumber":"12.086","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Double imposition. Convention avec la Bulgarie","Description":"Message du 21 novembre 2012 concernant l\u2018approbation de la convention entre la Suisse et la Bulgarie en vue d\u2018\u00e9viter les doubles impositions","InitialSituation":"<p><b>Condens\u00e9 du message</b></p><p>La convention existant entre la Suisse et la Bulgarie en vue d'\u00e9viter les doubles impositions en mati\u00e8re d'imp\u00f4ts sur le revenu et sur la fortune1 a \u00e9t\u00e9 sign\u00e9e le 28 octobre 1991 et n'a jamais \u00e9t\u00e9 r\u00e9vis\u00e9e depuis lors.</p><p>Suite \u00e0 la d\u00e9cision du Conseil f\u00e9d\u00e9ral du 13 mars 2009 de changer sa politique conventionnelle en mati\u00e8re d'\u00e9change de renseignements, la Suisse et la Bulgarie ont entam\u00e9 en 2011 des n\u00e9gociations en vue de compl\u00e9ter la convention par une disposition conforme \u00e0 l'art. 26 du Mod\u00e8le de convention de l'OCDE. La convention actuelle ne contient pas de disposition sur l'\u00e9change de renseignements. L'assistance administrative en mati\u00e8re fiscale se limite donc \u00e0 l'\u00e9change des renseignements n\u00e9cessaires \u00e0 la bonne application de la convention et \u00e0 \u00e9viter les abus.</p><p>Il a \u00e9t\u00e9 convenu de r\u00e9viser enti\u00e8rement le texte en vigueur et de conclure une nouvelle convention rempla\u00e7ant celle de 1991. Outre l'adoption d'une clause relative \u00e0 l'\u00e9change de renseignements \u00e0 des fins fiscales conforme \u00e0 la norme internationale, les dispositions de la nouvelle convention ont pu \u00eatre adapt\u00e9es sur de nombreux autres points \u00e0 la politique conventionnelle actuelle de la Suisse. 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