{"id":16622,"date":"2010-04-01T11:59:10","date_gmt":"2010-04-01T10:59:10","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/lentraide-administrative-selon-standards-de-locde\/"},"modified":"2026-01-20T16:07:36","modified_gmt":"2026-01-20T15:07:36","slug":"lentraide-administrative-selon-standards-de-locde","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/lentraide-administrative-selon-standards-de-locde\/","title":{"rendered":"L&#8217;entraide administrative selon les standards de l&#8217;OCDE"},"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-cdf31e91f786fb141807c62b9004361a\">\n#top .av-special-heading.av-av_heading-cdf31e91f786fb141807c62b9004361a{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-cdf31e91f786fb141807c62b9004361a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-cdf31e91f786fb141807c62b9004361a .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-cdf31e91f786fb141807c62b9004361a .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-cdf31e91f786fb141807c62b9004361a .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-cdf31e91f786fb141807c62b9004361a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-cdf31e91f786fb141807c62b9004361a 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\"  >L\u2018entraide administrative selon les standards de l\u2019OCDE <\/h1><div class='av-subheading av-subheading_below'><p>L&#8217;Expert-Comptable Suisse 4\/2010 &#8211; avril 2015<br \/>\nJean-Luc Bochatay, Monica Favre<\/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-0366cc7376be6c9e82a3e9cc8987b64f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"598.3874999999998\">Le Conseil f\u00e9d\u00e9ral a pris la d\u00e9cision, le 13 mars 2009, d\u2019engager la Suisse sur la voie du r\u00e9examen de sa collaboration internationale en mati\u00e8re fiscale, en reprenant les standards de OCDE relatifs \u00e0 l\u2019assistance administrative, conform\u00e9ment \u00e0 son article 26 du MCOCDE. Ce revirement constitue une br\u00e8che dans le secret bancaire suisse, aux cons\u00e9quences\u00a0 incalculables, et un changement de paradigme dans la conception traditionnelle de la Suisse en mati\u00e8re de lutte contre les d\u00e9lits fiscaux.<\/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-11eb480be7d40e39e4ba392bc46ce3a5-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-11eb480be7d40e39e4ba392bc46ce3a5\">\n#top #wrap_all .avia-button.av-av_button-11eb480be7d40e39e4ba392bc46ce3a5{\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-11eb480be7d40e39e4ba392bc46ce3a5 .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='http:\/\/fbt-avocats.ch\/wp-content\/uploads\/2016\/10\/Expert-comptable-Lentraide-administrative-selon-les-standards-201004-OCDE.pdf'  class='avia-button av-av_button-11eb480be7d40e39e4ba392bc46ce3a5 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":[286],"datespeciale":[],"class_list":["post-16622","post","type-post","status-publish","format-standard","hentry","category-publications","tag-lexpert-comptable-suisse-en","competences-tax","auteurs-jean-luc-bochatay-en","date-publication-2010-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>L&#039;entraide administrative selon les standards de l&#039;OCDE | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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