{"id":20981,"date":"2024-07-24T07:00:00","date_gmt":"2024-07-24T05:00:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=20981"},"modified":"2024-09-06T17:12:16","modified_gmt":"2024-09-06T15:12:16","slug":"aspects-proceduraux-suisses-de-limposition-minimale-de-locde","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-proceduraux-suisses-de-limposition-minimale-de-locde\/","title":{"rendered":"Aspects proc\u00e9duraux suisses de l\u2019imposition minimale de l\u2019OCDE"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Depuis le 1.1.2024, les unit\u00e9s commerciales de groupes d’entreprises multinationales situ\u00e9es en Suisse sont soumises \u00e0 l’imp\u00f4t compl\u00e9mentaire suisse en appliquant par analogie les dispositions mod\u00e8les GloBE. Selina Many et Lukas Aebi donnent un aper\u00e7u du droit proc\u00e9dural applicable en Suisse en mati\u00e8re d’imposition minimale de l’OCDE et mettent en \u00e9vidence les faiblesses du r\u00e8glement proc\u00e9dural actuel pour la mise en \u0153uvre des dispositions mod\u00e8les GloBE, qui devraient \u00eatre…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1678,"display_name":"Lukas Aebi","first_name":"Lukas","last_name":"Aebi","description":"

LL.M., dipl. Steuerexperte, Rechtsanwalt bei Lenz & Staehelin, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/07\/lukas_aebi-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/lukas-aebi\/"},{"ID":1679,"display_name":"Selina Many","first_name":"Selina","last_name":"Many","description":"

dipl. Steuerexpertin, Rechtsanw\u00e4ltin, Migros-Genossenschafts-Bund, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/08\/StR-9-2022_Selina-Many-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/selina-many\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-proceduraux-suisses-de-limposition-minimale-de-locde\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-20981","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1678,1679]},"shp_steuerportal_must_use":{"translations":[{"id":20882,"link":"https:\/\/steuerportal.ch\/articles-specialises\/schweizerische-verfahrensrechtliche-aspekte-der-oecd-mindestbesteuerung\/","title":{"rendered":"Schweizerische verfahrensrechtliche Aspekte der OECD-Mindestbesteuerung"},"language":"de"},{"id":20981,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/aspects-proceduraux-suisses-de-limposition-minimale-de-locde\/","title":{"rendered":"Aspects proc\u00e9duraux suisses de l\u2019imposition minimale de l\u2019OCDE"},"language":"fr"}]},"yoast_head":"\nAspects proc\u00e9duraux suisses de l\u2019imposition minimale de l\u2019OCDE • 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\/aspects-proceduraux-suisses-de-limposition-minimale-de-locde\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aspects proc\u00e9duraux suisses de l\u2019imposition minimale de l\u2019OCDE • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1.1.2024, les unit\u00e9s commerciales de groupes d'entreprises multinationales situ\u00e9es en Suisse sont soumises \u00e0 l'imp\u00f4t compl\u00e9mentaire suisse en appliquant par analogie les dispositions mod\u00e8les GloBE. 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