{"id":224721,"date":"2018-10-26T00:02:40","date_gmt":"2018-10-25T22:02:40","guid":{"rendered":"https:\/\/www.albinfo.ch\/?p=224721"},"modified":"2018-10-30T01:15:47","modified_gmt":"2018-10-30T00:15:47","slug":"entree-en-vigueur-de-la-convention-contre-les-doubles-impositions-avec-le-kosovo","status":"publish","type":"post","link":"https:\/\/www.albinfo.ch\/fr\/entree-en-vigueur-de-la-convention-contre-les-doubles-impositions-avec-le-kosovo\/","title":{"rendered":"Entr\u00e9e en vigueur de la convention contre les doubles impositions avec le Kosovo"},"content":{"rendered":"<div class=\"contentHead\"><\/div>\n<div class=\"mod mod-nsbnewsdetails\">\n<p>Il s\u2019agit de la premi\u00e8re CDI entre la Suisse et le Kosovo. La convention contribuera au bon d\u00e9veloppement des relations \u00e9conomiques entre les deux pays. Elle tient compte des d\u00e9veloppements r\u00e9sultant du projet de l&#8217;OCDE \u00abBase Erosion and Profit Shifting\u00bb (BEPS), qui vise \u00e0 lutter contre l&#8217;\u00e9rosion de la base d&#8217;imposition et le transfert de b\u00e9n\u00e9fices.<\/p>\n<p>Elle pr\u00e9voit notamment une clause anti-abus et une clause d&#8217;arbitrage. La CDI contient par ailleurs une clause d&#8217;assistance administrative conforme \u00e0 la norme internationale en mati\u00e8re d&#8217;\u00e9change de renseignements sur demande.<\/p>\n<p><a href=\"https:\/\/www.admin.ch\/gov\/fr\/accueil\/documentation\/communiques.msg-id-72679.html\">admin.ch<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La convention en vue d\u2019\u00e9viter les doubles impositions (CDI) en mati\u00e8re d\u2019imp\u00f4ts sur le revenu entre la Suisse et le Kosovo est entr\u00e9e en vigueur le 10 octobre 2018. Elle sera applicable \u00e0 partir du 1er janvier 2019.<\/p>\n","protected":false},"author":6,"featured_media":224725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3949,1159,1170],"tags":[1671],"vendi":[],"content_country":[],"class_list":["post-224721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kosova-fr","category-ch-balkans","category-vivre-en-suisse","tag-zvicer-fr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/posts\/224721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/comments?post=224721"}],"version-history":[{"count":0,"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/posts\/224721\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/media\/224725"}],"wp:attachment":[{"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/media?parent=224721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/categories?post=224721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/tags?post=224721"},{"taxonomy":"vendi","embeddable":true,"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/vendi?post=224721"},{"taxonomy":"content_country","embeddable":true,"href":"https:\/\/www.albinfo.ch\/fr\/wp-json\/wp\/v2\/content_country?post=224721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}