{"id":17690,"date":"2024-02-02T01:39:31","date_gmt":"2024-02-02T00:39:31","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=17690"},"modified":"2024-02-02T13:41:17","modified_gmt":"2024-02-02T12:41:17","slug":"impot-anticipe-a-la-suite-dune-procedure-amiable","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/impot-anticipe-a-la-suite-dune-procedure-amiable\/","title":{"rendered":"Imp\u00f4t anticip\u00e9 \u00e0 la suite d\u2019une proc\u00e9dure amiable"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Les proc\u00e9dures amiables visant \u00e0 \u00e9viter les impositions contraires aux CDI concernaient principalement des corrections primaires d\u2019autorit\u00e9s fiscales \u00e9trang\u00e8res dans le cadre de transactions intragroupe avec une soci\u00e9t\u00e9 suisse. Or, les corrections sont de plus en plus souvent effectu\u00e9es par les autorit\u00e9s fiscales suisses. Burkhalter-Martinez et Roy-St\u00e4mpfli analysent le droit interne appliqu\u00e9 par l\u2019AFC et sa pratique en mati\u00e8re de proc\u00e9dures amiables, sous l\u2019angle de l\u2019imp\u00f4t anticip\u00e9.<\/p>\n","protected":false},"author":2371,"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":2380,"display_name":"Jeanne Roy-St\u00e4mpfli","first_name":"Jeanne","last_name":"Roy-St\u00e4mpfli","description":"

Avocate, Administration f\u00e9d\u00e9rale des contributions, Berne<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/01\/jeanne_roy-staempfli_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/jeanne-roy-staempfli\/"}],"related_sht_promodule":[],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/impot-anticipe-a-la-suite-dune-procedure-amiable\/shtpdf\/","language":"fr"},"sht_proarticle_category":[],"sht_proarticle_tag":[],"class_list":["post-17690","sht_proarticle","type-sht_proarticle","status-publish","hentry"],"acf":{"authors":[1760,2380]},"shp_steuerportal_must_use":{"translations":[{"id":17690,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/impot-anticipe-a-la-suite-dune-procedure-amiable\/","title":{"rendered":"Imp\u00f4t anticip\u00e9 \u00e0 la suite d\u2019une proc\u00e9dure amiable"},"language":"fr"},{"id":17699,"link":"https:\/\/steuerportal.ch\/articles-specialises\/verrechnungssteuersteuerfolgen-aus-verstandigungsverfahren\/","title":{"rendered":"Verrechnungssteuerfolgen aus Verst\u00e4ndigungsverfahren"},"language":"de"}]},"yoast_head":"\nImp\u00f4t anticip\u00e9 \u00e0 la suite d\u2019une proc\u00e9dure amiable • 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\/impot-anticipe-a-la-suite-dune-procedure-amiable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t anticip\u00e9 \u00e0 la suite d\u2019une proc\u00e9dure amiable • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Les proc\u00e9dures amiables visant \u00e0 \u00e9viter les impositions contraires aux CDI concernaient principalement des corrections primaires d\u2019autorit\u00e9s fiscales \u00e9trang\u00e8res dans le cadre de transactions intragroupe avec une soci\u00e9t\u00e9 suisse. 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