{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"La CDI r\u00e9vis\u00e9e avec l\u2019Allemagne &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"YseyJYFP2F\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-cdi-revisee-avec-lallemagne\/\">La CDI r\u00e9vis\u00e9e avec l\u2019Allemagne<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-cdi-revisee-avec-lallemagne\/embed\/#?secret=YseyJYFP2F\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0La CDI r\u00e9vis\u00e9e avec l\u2019Allemagne\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"YseyJYFP2F\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Bien qu\u2019en dix ans de n\u00e9gociations sur la CDI-D, toutes les demandes de modification n\u2019aient pas pu \u00eatre prises en compte, il a \u00e9t\u00e9 possible de moderniser la convention par le biais du protocole de modification du 23.8.2023, de r\u00e9viser des articles insatisfaisants pour les deux parties et de mettre en \u0153uvre d\u2019importantes modifications apport\u00e9es au MC-OCDE et au commentaire de l\u2019OCDE au cours des derni\u00e8res d\u00e9cennies. Oesterhelt\/Schreiber pr\u00e9sentent les modifications avec des&hellip;"}