{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240088,Language='FR')/Transcripts"}},"ID":20240088,"Language":"FR","BusinessShortNumber":"24.088","BusinessType":1,"BusinessTypeName":"Objet du Conseil f\u00e9d\u00e9ral","BusinessTypeAbbreviation":"OCF","Title":"Double imposition. Convention avec la Hongrie. Modification","Description":"Protocole modifiant la Convention du 12 septembre 2013 entre la Conf\u00e9d\u00e9ration suisse et la Hongrie en vue d\u2019\u00e9viter les doubles impositions en mati\u00e8re d\u2019imp\u00f4ts sur le revenu et sur la fortune","InitialSituation":"<h2 class=\"Titel_d\"><strong>Communiqu\u00e9 de presse du Conseil f\u00e9d\u00e9ral du 20.11.2024</strong></h2><p class=\"Standard_d\"><strong>Le Conseil f\u00e9d\u00e9ral adopte le message sur le protocole modifiant la CDI avec la Hongrie</strong></p><p class=\"Standard_d\"><strong>Lors de sa s\u00e9ance du 20 novembre 2024, le Conseil f\u00e9d\u00e9ral a adopt\u00e9 le message sur le protocole modifiant la convention contre les doubles impositions (CDI) conclue avec la Hongrie. 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 vise \u00e0 emp\u00eacher qu\u2019une personne qui ne r\u00e9side ni en Suisse ni en Hongrie puisse b\u00e9n\u00e9ficier des avantages pr\u00e9vus par la CDI. Le protocole de modification vise par ailleurs \u00e0 am\u00e9liorer le m\u00e9canisme de r\u00e8glement des diff\u00e9rends. Il ne pr\u00e9voit en revanche aucune modification des r\u00e8gles d\u2019attribution du droit d\u2019imposer les divers \u00e9l\u00e9ments.</p><p class=\"Standard_d\">Les cantons et les milieux \u00e9conomiques concern\u00e9s ont accueilli favorablement la conclusion de ce protocole de modification. Avant de pouvoir entrer en vigueur, ce dernier doit \u00eatre approuv\u00e9 par les parlements des deux \u00c9tats.</p>","Proceedings":"<h3 class=\"Debatte_sda_linksb\u00fcndig_d\"><strong>D\u00e9lib\u00e9rations au Conseil national, 05.03.2025</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 des Etats, 10.06.2025</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(1750414074000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"8|2446","Category":"IV","Modified":"\/Date(1763092724777)\/","SubmissionDate":"\/Date(1731542400000)\/","SubmissionCouncil":null,"SubmissionCouncilName":null,"SubmissionCouncilAbbreviation":null,"SubmissionSession":5206,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique internationale|Fiscalit\u00e9"}}