{"id":16524,"date":"2017-10-31T09:06:35","date_gmt":"2017-10-31T08:06:35","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales\/"},"modified":"2025-10-20T10:52:51","modified_gmt":"2025-10-20T09:52:51","slug":"octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales\/","title":{"rendered":"Regulation &#8211; Les outils d\u2019\u00e9change de renseignements comme facteurs d\u00e9clencheurs de proc\u00e9dures p\u00e9nales fiscales"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36 av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-ed393f9575ff2f671c7084a7d64cb5f9\">\n#top .av-special-heading.av-av_heading-ed393f9575ff2f671c7084a7d64cb5f9{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-ed393f9575ff2f671c7084a7d64cb5f9 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-ed393f9575ff2f671c7084a7d64cb5f9 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-ed393f9575ff2f671c7084a7d64cb5f9 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-ed393f9575ff2f671c7084a7d64cb5f9 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-ed393f9575ff2f671c7084a7d64cb5f9 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-ed393f9575ff2f671c7084a7d64cb5f9 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Regulation &#8211; Les outils d\u2019\u00e9change de renseignements comme facteurs d\u00e9clencheurs de proc\u00e9dures p\u00e9nales fiscales<\/h1><div class='av-subheading av-subheading_below'><p>BSL Banking in Switzerland and Liechtenstein &#8211; Octobre 2017<br \/>\nJean-Luc Bochatay<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-av_textblock-396ddf1f42196ca838231e61a4602801 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\"><span class=\"fontstyle0\"><strong>En 2009, la Suisse s\u2019est officiellement engag\u00e9e \u00e0 collaborer activement au d\u00e9veloppement des normes conventionnelles favorisant l\u2019\u00e9change de renseignements \u00e0 des fins fiscales.<\/strong> Depuis lors, les outils d\u2019\u00e9change de renseignements (\u00ab OER \u00bb) se sont multipli\u00e9s ; le nombre d\u2019Etats qui se sont engag\u00e9s \u00e0 les appliquer aussi.<\/span><\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-av_button-ecf7f43f82352f73873cf57dba71e46a-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_button-ecf7f43f82352f73873cf57dba71e46a\">\n#top #wrap_all .avia-button.av-av_button-ecf7f43f82352f73873cf57dba71e46a{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-av_button-ecf7f43f82352f73873cf57dba71e46a .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2017\/11\/BSL_2017_JLB_FR-ENG.pdf'  class='avia-button av-av_button-ecf7f43f82352f73873cf57dba71e46a av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[276],"datespeciale":[],"class_list":["post-16524","post","type-post","status-publish","format-standard","hentry","category-publications","tag-bsl-banking-in-switzerland-and-liechstenstein-en","competences-tax","auteurs-jean-luc-bochatay-en","date-publication-2017-en","diffusion-groupe-fiscal-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Regulation - Les outils d\u2019\u00e9change de renseignements comme facteurs d\u00e9clencheurs de proc\u00e9dures p\u00e9nales fiscales | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Regulation - Les outils d\u2019\u00e9change de renseignements comme facteurs d\u00e9clencheurs de proc\u00e9dures p\u00e9nales fiscales\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.fbt-avocats.ch\/en\/octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales\/\" \/>\n<meta property=\"og:site_name\" content=\"FBT Avocats SA\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-31T08:06:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-20T09:52:51+00:00\" \/>\n<meta name=\"author\" content=\"Acey\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Acey\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/octobre-2017-outils-dechange-de-renseignements-facteurs-declencheurs-de-procedures-penales-fiscales\\\/\"},\"author\":{\"name\":\"Acey\",\"@id\":\"https:\\\/\\\/staging.fbt-avocats.ch\\\/en\\\/#\\\/schema\\\/person\\\/fc6aec890aeb5ba75401bb59536340fb\"},\"headline\":\"Regulation &#8211; 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