{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230077,Language='FR')/Transcripts"}},"ID":20230077,"Language":"FR","BusinessShortNumber":"23.077","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Convention entre la Suisse et la Slov\u00e9nie en vue d'\u00e9viter les doubles impositions en mati\u00e8re d'imp\u00f4ts sur le revenu et sur la fortune. Protocole de modification","Description":"Message du 22 novembre 2023 concernant l\u2019approbation d\u2019un protocole modifiant la convention contre les doubles impositions entre la Suisse et la Slov\u00e9nie","InitialSituation":"<h2 class=\"Titel_d\"><strong>Communiqu\u00e9 de presse du Conseil f\u00e9d\u00e9ral du 22.11.2023</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 la Slov\u00e9nie</strong></p><p class=\"Standard_d\"><strong>Lors de sa s\u00e9ance du 22 novembre 2023, le Conseil f\u00e9d\u00e9ral a adopt\u00e9 le message sur le protocole modifiant la convention contre les doubles impositions (CDI) conclue avec la Slov\u00e9nie. Ce protocole met en \u0153uvre les standards minimaux du projet BEPS (\u00abBase erosion and profit shifting\u00bb ou \u00e9rosion de la base d\u2019imposition et transfert de b\u00e9n\u00e9fices) en mati\u00e8re de CDI.</strong></p><p class=\"Standard_d\">Le protocole de modification contient une clause qui renvoie au but principal d\u2019un montage fiscal ou d\u2019une transaction et assure ainsi que les avantages fond\u00e9s sur la CDI ne sont pas utilis\u00e9s de mani\u00e8re abusive.</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":"<h3 class=\"Debatte_sda_linksb\u00fcndig_d\"><span style=\"color:#221E1F;\"><strong>D\u00e9lib\u00e9rations au Conseil national, 13.03.2024</strong></span></h3><p class=\"Standard_d\">D\u00e9cision conforme au projet</p><p class=\"Standard_d\">&nbsp;</p><h3 class=\"Debatte_sda_linksb\u00fcndig_d\"><strong>D\u00e9lib\u00e9rations au Conseil des Etats, 30.05.2024</strong></h3><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(1718360952000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"8|2446","Category":"IV","Modified":"\/Date(1763098966097)\/","SubmissionDate":"\/Date(1700611200000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":5201,"SubmissionLegislativePeriod":51,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique internationale|Fiscalit\u00e9"}}