{"id":14204,"date":"2022-11-01T00:34:20","date_gmt":"2022-10-31T23:34:20","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=14204"},"modified":"2022-11-01T01:20:46","modified_gmt":"2022-11-01T00:20:46","slug":"ajustement-secondaire-et-impot-anticipe","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ajustement-secondaire-et-impot-anticipe\/","title":{"rendered":"Ajustement secondaire et imp\u00f4t anticip\u00e9"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Bien que l’ajustement secondaire ne constitue pas une exigence de l’article 9 du MC-OCDE et ne fasse pas partie int\u00e9grante du droit interne, il n’est pas rare d’y \u00eatre confront\u00e9 dans la pratique. Natassia Burkhalter-Martinez et Nathanael Zahnd examinent les cons\u00e9quences fiscales que ce choix peut entra\u00eener et dont il faut tenir compte, notamment en ce qui concerne l’imp\u00f4t anticip\u00e9.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1760,"display_name":"Natassia Burkhalter-Martinez","first_name":"Natassia","last_name":"Burkhalter-Martinez","description":"

Dr. iur., LL.M, Cheffe d\u2019\u00e9quipe Prix de transfert, Administration f\u00e9d\u00e9rale des contributions, Berne<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/10\/StR-11-22_Natassia_Burkhalter_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/natassia-burkhalter-martinez\/"},{"ID":1761,"display_name":"Nathanael Zahnd","first_name":"Nathanael","last_name":"Zahnd","description":"

M.A. International Economics, LL.B., Responsable suppl\u00e9ant Prix de transfert, Administration f\u00e9d\u00e9rale des contributions, Berne<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/10\/StR-11-22_Zahnd-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/nathanael-zahnd\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ajustement-secondaire-et-impot-anticipe\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-14204","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1760,1761]},"shp_steuerportal_must_use":{"translations":[{"id":14198,"link":"https:\/\/steuerportal.ch\/articles-specialises\/sekundaerberichtigung-und-verrechnungssteuer\/","title":{"rendered":"Sekund\u00e4rberichtigung und Verrechnungssteuer"},"language":"de"},{"id":14204,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ajustement-secondaire-et-impot-anticipe\/","title":{"rendered":"Ajustement secondaire et imp\u00f4t anticip\u00e9"},"language":"fr"}]},"yoast_head":"\nAjustement secondaire et imp\u00f4t anticip\u00e9 • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ajustement-secondaire-et-impot-anticipe\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ajustement secondaire et imp\u00f4t anticip\u00e9 • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Bien que l'ajustement secondaire ne constitue pas une exigence de l'article 9 du MC-OCDE et ne fasse pas partie int\u00e9grante du droit interne, il n'est pas rare d'y \u00eatre confront\u00e9 dans la pratique. Natassia Burkhalter-Martinez et Nathanael Zahnd examinent les cons\u00e9quences fiscales que ce choix peut entra\u00eener et dont il faut tenir compte, notamment en ce qui concerne l'imp\u00f4t anticip\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ajustement-secondaire-et-impot-anticipe\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-01T00:20:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/10\/StR-11-22_Burkhalter-Zahnd_Grafik-1-1024x307.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"46 minutes\" \/>\n<script type=\"application\/ld+json\" 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