{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240039,Language='FR')/Transcripts"}},"ID":20240039,"Language":"FR","BusinessShortNumber":"24.039","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Doubles impositions. Convention avec la Serbie","Description":"Message du 1er mai 2024 concernant l\u2019approbation d\u2019un protocole modifiant la convention contre les doubles impositions entre la Suisse et la Serbie","InitialSituation":"<h2 class=\"Titel_d\"><strong>Communiqu\u00e9 de presse du Conseil f\u00e9d\u00e9ral du 01.05.2024</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 Serbie</strong></p><p class=\"Standard_d\"><strong>Lors de sa s\u00e9ance du 1er mai 2024, le Conseil f\u00e9d\u00e9ral a adopt\u00e9 le message sur le protocole, sign\u00e9 avec la Serbie, qui modifie la convention contre les doubles impositions (CDI) conclue entre la Suisse et la Serbie-et-Mont\u00e9n\u00e9gro. Ce protocole met en \u0153uvre les standards minimaux du projet de lutte contre l\u2019\u00e9rosion de la base d\u2019imposition et le transfert de b\u00e9n\u00e9fices (Base Erosion and Profit Shifting, BEPS) en mati\u00e8re de CDI.&nbsp;</strong></p><p class=\"Standard_d\">Le protocole de modification contient notamment une clause anti-abus, qui se r\u00e9f\u00e8re aux buts principaux des transactions ou montages fiscaux et qui garantit que la CDI n\u2019est pas utilis\u00e9e de mani\u00e8re abusive. Il comporte en outre une clause d\u2019assistance administrative concernant l\u2019\u00e9change de renseignements sur demande conforme \u00e0 la norme internationale.</p><p class=\"Standard_d\">La CDI a \u00e9t\u00e9 conclue \u00e0 l\u2019\u00e9poque o\u00f9 la Serbie et le Mont\u00e9n\u00e9gro formaient encore un seul \u00c9tat. Entretemps, la F\u00e9d\u00e9ration s\u2019est dissoute et la Serbie et le Mont\u00e9n\u00e9gro forment deux \u00c9tats distincts. Les dispositions du pr\u00e9sent protocole de modification ne s\u2019appliqueront qu\u2019\u00e0 la R\u00e9publique de Serbie, et non au Mont\u00e9n\u00e9gro, pour lequel la convention actuelle continuera \u00e0 s\u2019appliquer.</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\"><strong>D\u00e9lib\u00e9rations au Conseil national, 25.09.2024</strong></h3><p class=\"Standard_d\"><strong>Convention contre la double imposition avec la Serbie</strong><br>Le Conseil national a adopt\u00e9 mercredi, par 125 voix contre18 et 29 abstentions issues des rangs de l'UDC, une modification de la convention contre les doubles impositions avec la Serbie.</p><p>&nbsp;</p><h3 class=\"Debatte_sda_linksb\u00fcndig_d\"><strong>D\u00e9lib\u00e9rations au Conseil des Etats, 09.12.2024</strong></h3><p class=\"Standard_d\">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(1734686513000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"8|2446","Category":"IV","Modified":"\/Date(1763995387153)\/","SubmissionDate":"\/Date(1714521600000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":5204,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique internationale|Fiscalit\u00e9"}}