{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230043,Language='FR')/Transcripts"}},"ID":20230043,"Language":"FR","BusinessShortNumber":"23.043","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Doubles impositions. Convention avec les Emirats arabes unis","Description":"Protocole entre la Conf\u00e9d\u00e9ration suisse et les \u00c9mirats Arabes Unis modifiant la Convention du 6 octobre 2011 entre la Conf\u00e9d\u00e9ration suisse et les \u00c9mirats Arabes Unis en vue d\u2019\u00e9viter les doubles impositions en mati\u00e8re d\u2019imp\u00f4ts sur le revenu","InitialSituation":"<h2 class=\"Titel_d\"><strong>Communiqu\u00e9 de presse du Conseil f\u00e9d\u00e9ral du 17.05.2023</strong></h2><p class=\"Standard_d\"><strong>Le Conseil f\u00e9d\u00e9ral adopte le message sur le protocole modifiant la convention contre les doubles impositions conclue avec les \u00c9mirats arabes unis</strong></p><p class=\"Standard_d\"><strong>Lors de sa s\u00e9ance du 17 mai 2023, le Conseil f\u00e9d\u00e9ral a adopt\u00e9 le message sur le protocole modifiant la convention contre les doubles impositions (CDI) conclue avec les \u00c9mirats arabes unis. Ce protocole met en oeuvre les standards minimaux du projet de lutte contre l'\u00e9rosion de la base d'imposition et le transfert de b\u00e9n\u00e9fices (Base Erosion and Profit Shifting, BEPS) en mati\u00e8re de CDI.</strong></p><p class=\"Standard_d\">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 compl\u00e8te en outre la disposition concernant la proc\u00e9dure amiable conform\u00e9ment au standard minimal.</p><p class=\"Standard_d\">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":"<h4 class=\"SDA_Meldung_d\">D\u00e9p\u00eache ATS</h4><h3 class=\"Debatte_sda_linksb\u00fcndig_d\"><span style=\"color:#221E1F;\"><strong>D\u00e9lib\u00e9rations au Conseil national, 19.09.2023</strong></span></h3><p class=\"Standard_d\">Le Conseil national a approuv\u00e9 mardi par 136 voix contre 38 et 10 abstentions une modification de la convention contre les doubles impositions (CDI) avec les Emirats arabes unis.</p><p>&nbsp;</p><h4 class=\"SDA_Meldung_d\">D\u00e9p\u00eache ATS</h4><h3 class=\"Debatte_sda_linksb\u00fcndig_d\"><strong>D\u00e9lib\u00e9rations au Conseil des Etats, 14.12.2023</strong></h3><p class=\"Standard_d\"><strong>Convention contre la double imposition avec les Emirats arabes unis</strong><br>Apr\u00e8s le National, le Conseil des Etats a adopt\u00e9 jeudi \u00e0 la quasi unanimit\u00e9 une modification de la convention visant \u00e0 \u00e9viter les doubles impositions en mati\u00e8re d\u2019imp\u00f4ts sur le revenu (CDI) avec les Emirats arabes unis.&nbsp;</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(1703240603000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"8|2446","Category":"IV","Modified":"\/Date(1770753293263)\/","SubmissionDate":"\/Date(1684281600000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":5121,"SubmissionLegislativePeriod":51,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique internationale|Fiscalit\u00e9"}}