{"id":55,"date":"2015-03-03T11:34:37","date_gmt":"2015-03-03T10:34:37","guid":{"rendered":"https:\/\/www.sgc-avocat.com\/?p=55"},"modified":"2015-07-16T11:38:25","modified_gmt":"2015-07-16T09:38:25","slug":"successions-internationales","status":"publish","type":"post","link":"https:\/\/www.sgc-avocat.com\/en\/successions-internationales\/","title":{"rendered":"Successions internationales \u2013 Aspects de droit fiscal \u2013 Les conventions fiscales conclues par la Suisse dans le domaine des imp\u00f4ts de successions"},"content":{"rendered":"<p>Helbing &#038; Lichtenhahn, B\u00e2le 2014<\/p>\n<p>La dispersion des familles entre plusieurs pays est souvent source de conflits au moment du d\u00e9c\u00e8s\u00a0: deux ou plusieurs Etats se r\u00e9clament le droit de taxer l\u2019universalit\u00e9 ou une partie de la succession d\u2019une personne d\u00e9funte. L\u2019ouvrage a pour but de passer en revue le contenu des conventions fiscales que la Suisse a pass\u00e9es dans le domaine des imp\u00f4ts de succession. La ma\u00eetrise des r\u00e8gles conventionnelles est un imp\u00e9ratif incontournable lors de la mise en place d\u2019une planification patrimoniale et successorale.<\/p>\n<h4>L\u2019ouvrage pr\u00e9sente\u00a0:<\/h4>\n<ul>\n<li>les propositions formul\u00e9es par l\u2019OCDE dans le cadre de la Convention Mod\u00e8le de 1982<\/li>\n<li>les r\u00e8gles de droit interne pr\u00e9valant dans les relations intercantonales et internationales<\/li>\n<li>l\u2019analyse du contenu des 10 conventions fiscales pass\u00e9es par la Suisse dans le domaine des imp\u00f4ts de succession<\/li>\n<li>les attributions faites par un de cujus, r\u00e9sident de Suisse, \u00e0 des entit\u00e9s \u00e9trang\u00e8res, exon\u00e9r\u00e9es de l\u2019imp\u00f4t.<\/li>\n<li>Les textes de conventions fiscales et des accords de r\u00e9ciprocit\u00e9 pass\u00e9s par les cantons<\/li>\n<\/ul>\n<p>R\u00e9f.: ISBN 978-3-7190-2894-7<\/p>\n<p><span class=\"link_icon\"><a href=\"http:\/\/www.helbing.ch\/\" target=\"_blank\">http:\/\/www.helbing.ch\/<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Successions internationales &#8211; Aspects de droit fiscal<\/p>\n","protected":false},"author":1,"featured_media":232,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,3],"tags":[],"class_list":["post-55","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-livres","category-publikationen"],"_links":{"self":[{"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/posts\/55","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/comments?post=55"}],"version-history":[{"count":18,"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/posts\/55\/revisions"}],"predecessor-version":[{"id":286,"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/posts\/55\/revisions\/286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/media\/232"}],"wp:attachment":[{"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/media?parent=55"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/categories?post=55"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgc-avocat.com\/en\/wp-json\/wp\/v2\/tags?post=55"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}