{"id":254,"date":"2025-07-14T17:21:38","date_gmt":"2025-07-14T15:21:38","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=254"},"modified":"2026-04-07T18:27:59","modified_gmt":"2026-04-07T16:27:59","slug":"prix-de-transfert-et-echange-dinformations","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/prix-de-transfert-et-echange-dinformations\/","title":{"rendered":"Transfer pricing and exchange of information"},"content":{"rendered":"<p>\ud83d\udc49 La soci\u00e9t\u00e9 \u00e9trang\u00e8re est sous enqu\u00eate du fisc \u00e9tranger dont elle rel\u00e8ve pour la pratique du groupe en mati\u00e8re de prix de transfert. Le fisc \u00e9tranger demande \u00e0 la Suisse l&rsquo;\u00e9change d&rsquo;informations sur la soci\u00e9t\u00e9 soeur suisse. Plus pr\u00e9cis\u00e9ment, le fisc \u00e9tranger demande \u00e0 la Suisse de fournir 1\ufe0f\u20e3 les comptes annuels, 2\ufe0f\u20e3 les rapports de gestion, 3\ufe0f\u20e3 les rapports de r\u00e9vision et 4\ufe0f\u20e3 les d\u00e9clarations d\u2019imp\u00f4t de la soci\u00e9t\u00e9 suisse.<br><br>\ud83d\udc49 L&rsquo;AFC valide l&rsquo;\u00e9change, estimant qu&rsquo;il s&rsquo;agit de documents vraisemblablement pertinents pour l&rsquo;autorit\u00e9 fiscale \u00e9trang\u00e8re pour son contr\u00f4le des prix de transfert du groupe dont la soci\u00e9t\u00e9 \u00e9trang\u00e8re et la soci\u00e9t\u00e9 suisse font partie.<br><br>\ud83d\udc49 La soci\u00e9t\u00e9 suisse saisit le TAF pour s&rsquo;opposer \u00e0 la communication de ces documents \u00e0 l&rsquo;autorit\u00e9 fiscale \u00e9trang\u00e8re. Le TAF valide la d\u00e9cision de l&rsquo;AFC : les documents de la soci\u00e9t\u00e9 suisse seront transmis au fisc \u00e9tranger.<br><br>L&rsquo;arr\u00eat est en allemand. L&rsquo;Etat \u00e9tranger requ\u00e9rant est la Mongolie.<\/p>\n\n\n\n<p>TAF, arr\u00eat A-6359-2023, du 14 juillet 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 La soci\u00e9t\u00e9 \u00e9trang\u00e8re est sous enqu\u00eate du fisc \u00e9tranger dont elle rel\u00e8ve pour la pratique du groupe en mati\u00e8re de prix de transfert. Le fisc \u00e9tranger demande \u00e0 la Suisse l&rsquo;\u00e9change d&rsquo;informations sur la soci\u00e9t\u00e9 soeur suisse. Plus pr\u00e9cis\u00e9ment, le fisc \u00e9tranger demande \u00e0 la Suisse de fournir 1\ufe0f\u20e3 les comptes annuels, 2\ufe0f\u20e3 les [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-254","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/254","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=254"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/254\/revisions"}],"predecessor-version":[{"id":255,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/254\/revisions\/255"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}