{"id":18282,"date":"2024-04-02T23:30:00","date_gmt":"2024-04-02T21:30:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=18282"},"modified":"2024-03-28T14:15:15","modified_gmt":"2024-03-28T13:15:15","slug":"la-clause-de-la-nation-la-plus-favorisee-dans-la-cdi-suisse-inde","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-clause-de-la-nation-la-plus-favorisee-dans-la-cdi-suisse-inde\/","title":{"rendered":"La clause de la nation la plus favoris\u00e9e dans la CDI Suisse-Inde"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Joseph Merhai et Laurent Schenker discutent de l\u2019arr\u00eat de la Cour supr\u00eame indienne concernant l\u2019effet automatique des clauses de primaut\u00e9 dans les CDI entre les Etats de l\u2019OCDE et l\u2019Inde, selon lequel leur effet ne doit pas \u00eatre consid\u00e9r\u00e9 comme une simple cons\u00e9quence mat\u00e9rielle du trait\u00e9, mais comme une modification autonome de la CDI n\u00e9cessitant une int\u00e9gration dans le droit interne.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":400,"display_name":"Joseph Merhai","first_name":"Joseph","last_name":"Merhai","description":"

Avocat, expert fiscal dipl\u00f4m\u00e9, associ\u00e9, Aegis LLC, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Thomas-P-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/joseph-merhai\/"},{"ID":2470,"display_name":"Laurent Schenker","first_name":"Laurent","last_name":"Schenker","description":"

Avocat, collaborateur BianchiSchwald S\u00e0rl, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/03\/laurent_schenker-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/laurent-schenker\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-clause-de-la-nation-la-plus-favorisee-dans-la-cdi-suisse-inde\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-18282","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[400,2470]},"shp_steuerportal_must_use":{"translations":[{"id":18281,"link":"https:\/\/steuerportal.ch\/articles-specialises\/die-meistbeguenstigungsklausel-im-dba-schweiz-indien\/","title":{"rendered":"Meistbeg\u00fcnstigungsklausel nach DBA 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