{"id":17755,"date":"2015-09-15T10:54:02","date_gmt":"2015-09-15T09:54:02","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/une-entraide-fiscale-inquisitrice\/"},"modified":"2015-09-15T10:54:02","modified_gmt":"2015-09-15T09:54:02","slug":"une-entraide-fiscale-inquisitrice","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/une-entraide-fiscale-inquisitrice\/","title":{"rendered":"Une entraide fiscale inquisitrice"},"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-2e9c3d6e68f60de872f2d3b45c6de353\">\n#top .av-special-heading.av-av_heading-2e9c3d6e68f60de872f2d3b45c6de353{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-2e9c3d6e68f60de872f2d3b45c6de353 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-2e9c3d6e68f60de872f2d3b45c6de353 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-2e9c3d6e68f60de872f2d3b45c6de353 .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-2e9c3d6e68f60de872f2d3b45c6de353 .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-2e9c3d6e68f60de872f2d3b45c6de353 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-2e9c3d6e68f60de872f2d3b45c6de353 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\"  >Une entraide fiscale inquisitrice<\/h1><div class='av-subheading av-subheading_below'><p>Le Temps &#8211; HS Finance &#8211; 15 septembre 2015<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-0366cc7376be6c9e82a3e9cc8987b64f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Apr\u00e8s l\u2019\u00e9change sur demande et l\u2019\u00e9change automatique, un nouveau mode de collaboration en mati\u00e8re fiscale se profile: l\u2019\u00e9change spontan\u00e9 de renseignements, qui sera encore plus contraignant. La Suisse ne pourra plus choisir avec quels Etats elle veut coop\u00e9rer<\/strong><\/p>\n<p>La Suisse a accept\u00e9, le 13 mars 2009, de modifier sa pratique restrictive concernant l\u2019\u00e9change d\u2019informations en mati\u00e8re fiscale, de mani\u00e8re \u00e0 ce que des renseignements \u2013 y compris couverts par le secret bancaire \u2013 puissent \u00eatre transmis aux autorit\u00e9s fiscales \u00e9trang\u00e8res, \u00e0 leur requ\u00eate, en relation avec tout type d\u2019imp\u00f4t applicable dans l\u2019Etat requ\u00e9rant.<\/p>\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-0d183d695a1ff8474baab61cdb371076-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-0d183d695a1ff8474baab61cdb371076\">\n#top #wrap_all .avia-button.av-av_button-0d183d695a1ff8474baab61cdb371076{\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-0d183d695a1ff8474baab61cdb371076 .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='http:\/\/fbt-avocats.ch\/wp-content\/uploads\/2016\/04\/HS_20150915_Finance-1.pdf'  class='avia-button av-av_button-0d183d695a1ff8474baab61cdb371076 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":1372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[290],"datespeciale":[],"class_list":["post-17755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","tag-le-temps-en","competences-tax","auteurs-jean-luc-bochatay-en","date-publication-2015-en","diffusion-medias-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>Une entraide fiscale inquisitrice | 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\" 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