{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240059,Language='FR')/Transcripts"}},"ID":20240059,"Language":"FR","BusinessShortNumber":"24.059","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Doubles impositions. Convention avec l'Allemagne. Modification","Description":"Message du 14 juin 2024 concernant l\u2019approbation d\u2019un protocole modifiant la convention contre les doubles impositions entre la Suisse et l'Allemagne","InitialSituation":"<h2 class=\"Titel_d\"><strong>Communiqu\u00e9 de presse du Conseil f\u00e9d\u00e9ral du 14.06.2024</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 avec l\u2019Allemagne</strong></p><p><strong>Lors de sa s\u00e9ance du 14 juin 2024, le Conseil f\u00e9d\u00e9ral a adopt\u00e9 le message sur le protocole modifiant la convention contre les doubles impositions (CDI) conclue avec l\u2019Allemagne. Ce protocole adapte la CDI aux nouveaux besoins des \u00c9tats contractants et met en \u0153uvre les normes minimales du projet \u00ab Base erosion and profit shifting \u00bb (BEPS ou \u00e9rosion de la base d\u2019imposition et transfert de b\u00e9n\u00e9fices) en mati\u00e8re de CDI.&nbsp;</strong></p><p>Du point de vue de la pratique suisse, le protocole n\u2019entra\u00eene pas de changements importants concernant l\u2019attribution du droit d\u2019imposer entre la Suisse et l\u2019Allemagne. Il contient des dispositions qui am\u00e9liorent la s\u00e9curit\u00e9 juridique et la coop\u00e9ration entre les deux \u00c9tats, et notamment diverses pr\u00e9cisions concernant les activit\u00e9s salari\u00e9es transfrontali\u00e8res ainsi que de nouvelles dispositions relatives \u00e0 la proc\u00e9dure amiable. Il reprend \u00e9galement l\u2019approche de l\u2019Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomiques (OCDE) concernant la r\u00e9partition des b\u00e9n\u00e9fices des entreprises entre les \u00e9tablissements stables.</p><p>De plus, ce protocole met en \u0153uvre les normes minimales du projet BEPS en mati\u00e8re de CDI : une clause anti-abus doit par exemple emp\u00eacher qu\u2019une personne qui ne r\u00e9side ni en Suisse ni en Allemagne puisse b\u00e9n\u00e9ficier des avantages pr\u00e9vus par la CDI. Enfin, il reprend aussi les normes minimales relatives \u00e0 la proc\u00e9dure amiable.</p><p>Les cantons et les milieux \u00e9conomiques concern\u00e9s ont accueilli favorablement la conclusion de ce protocole. Ce dernier doit encore \u00eatre approuv\u00e9 par le l\u00e9gislateur dans les deux \u00c9tats pour pouvoir entrer en vigueur.</p>","Proceedings":"<h3 class=\"Debatte_sda_linksb\u00fcndig_d\"><strong>D\u00e9lib\u00e9rations au Conseil des Etats, 09.12.2024</strong></h3><p class=\"Standard_d\">D\u00e9cision conforme au projet</p><p>&nbsp;</p><h3 class=\"Debatte_sda_linksb\u00fcndig_d\"><strong>D\u00e9lib\u00e9rations au Conseil national, 05.03.2025</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(1742555052000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"8|2446","Category":"IV","Modified":"\/Date(1765453338880)\/","SubmissionDate":"\/Date(1718323200000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":5204,"SubmissionLegislativePeriod":52,"FirstCouncil1":2,"FirstCouncil1Name":"Conseil des Etats","FirstCouncil1Abbreviation":"CE","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique internationale|Fiscalit\u00e9"}}