{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20120090,Language='FR')/Transcripts"}},"ID":20120090,"Language":"FR","BusinessShortNumber":"12.090","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Double imposition. Convention avec le P\u00e9rou","Description":"Message du 21 novembre 2012 concernant l\u2018approbation d\u2018une convention entre la Suisse et le P\u00e9rou en vue d\u2018\u00e9viter les doubles impositions en mati\u00e8re d\u2018imp\u00f4ts sur le revenu et sur la fortune","InitialSituation":"<p><b>Condens\u00e9 du message</b></p><p>La convention avec le P\u00e9rou en vue d'\u00e9viter les doubles impositions en mati\u00e8re d'imp\u00f4ts sur le revenu et sur la fortune a \u00e9t\u00e9 sign\u00e9e le 21 septembre 2012.</p><p>Cette convention contribuera au bon d\u00e9veloppement des relations \u00e9conomiques bilat\u00e9rales. Elle pr\u00e9voit, il est vrai, des taux d'imposition r\u00e9siduels relativement \u00e9lev\u00e9s (10\u00a0% sur les dividendes \u00e0 partir d'un seuil de participation de 10\u00a0% et 15\u00a0% en g\u00e9n\u00e9ral, 10\u00a0% sur les int\u00e9r\u00eats de pr\u00eats bancaires et 15\u00a0% en g\u00e9n\u00e9ral, 15\u00a0% sur les redevances). Toutefois, une clause de la nation la plus favoris\u00e9e d'application automatique a pu \u00eatre convenue pour le cas o\u00f9 le P\u00e9rou accorderait des taux r\u00e9siduels inf\u00e9rieurs \u00e0 un autre \u00c9tat. Ainsi, la convention contribuera \u00e0 maintenir et \u00e0 promouvoir les investissements suisses au P\u00e9rou sans risquer une \u00e9ventuelle discrimination des investisseurs r\u00e9sidents de Suisse par rapport \u00e0 ceux d'autres \u00c9tats.</p><p>Pour l'essentiel, la convention suit le mod\u00e8le de convention fiscale \u00e9labor\u00e9 par l'Organisation pour la Coop\u00e9ration et le D\u00e9veloppement Economiques (OCDE) ainsi que la pratique suisse en la mati\u00e8re.</p><p>Les cantons et les milieux \u00e9conomiques int\u00e9ress\u00e9s ont approuv\u00e9 la conclusion de cette convention.</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(1770754789020)\/","SubmissionDate":"\/Date(1353456000000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":4906,"SubmissionLegislativePeriod":49,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}