{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20220077,Language='FR')/Transcripts"}},"ID":20220077,"Language":"FR","BusinessShortNumber":"22.077","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Doubles impositions. Convention avec le Tadjikistan","Description":"Message du 16 novembre 2022 concernant l\u2019approbation d\u2019un protocole modifiant la convention contre les doubles impositions entre la Suisse et le Tadjikistan","InitialSituation":"<p><b>Communiqu\u00e9 de presse du Conseil f\u00e9d\u00e9ral du 16.11.2022</b></p><p><b>Le Conseil f\u00e9d\u00e9ral adopte le message sur le protocole modifiant la CDI avec le Tadjikistan</b></p><p><b>Lors de sa s\u00e9ance du 16 novembre 2022, le Conseil f\u00e9d\u00e9ral a adopt\u00e9 le message sur le protocole modifiant la convention contre les doubles impositions (CDI) conclue avec le Tadjikistan. Ce protocole met en oeuvre les standards minimaux du projet BEPS en mati\u00e8re de CDI.</b></p><p>Le protocole de modification contient une clause qui renvoie au but principal d'un montage ou d'une transaction et assure ainsi que la CDI n'est pas utilis\u00e9e de mani\u00e8re abusive. Il comporte en outre une clause d'assistance administrative concernant l'\u00e9change de renseignements sur demande conforme \u00e0 la norme internationale.</p><p>Les cantons et les milieux \u00e9conomiques concern\u00e9s ont accueilli favorablement la conclusion de ce protocole. Celui-ci doit encore \u00eatre approuv\u00e9 par le l\u00e9gislateur dans les deux \u00c9tats avant de pouvoir entrer en vigueur.</p>","Proceedings":"<p><b>D\u00e9lib\u00e9rations au Conseil des \u00c9tats, 28.02.2023</b></p><p>D\u00e9cision conforme au projet </p><p></p><p><b>D\u00e9lib\u00e9rations au Conseil national, 01.06.2023</b></p><p>Adh\u00e9sion</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(1686873600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"8|2446","Category":"IV","Modified":"\/Date(1770754859943)\/","SubmissionDate":"\/Date(1668556800000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":5117,"SubmissionLegislativePeriod":51,"FirstCouncil1":2,"FirstCouncil1Name":"Conseil des Etats","FirstCouncil1Abbreviation":"CE","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique internationale|Fiscalit\u00e9"}}