{"id":1076,"date":"2022-11-18T17:54:29","date_gmt":"2022-11-18T16:54:29","guid":{"rendered":"https:\/\/blog-banque.ifage.ch\/?p=1076"},"modified":"2022-11-18T17:54:29","modified_gmt":"2022-11-18T16:54:29","slug":"ear-accord-dechange-automatique-de-renseignements","status":"publish","type":"post","link":"https:\/\/blog-banque.ifage.ch\/?p=1076","title":{"rendered":"EAR &#8211; Accord d&rsquo;\u00e9change automatique de renseignements"},"content":{"rendered":"\n<p>La norme&nbsp;mondiale&nbsp;de l\u2019\u00e9change automatique de renseignements&nbsp;relatifs aux comptes financiers <strong>(EAR)  <\/strong>permet d&rsquo;am\u00e9liorer <strong>la transparence fiscale <\/strong>et<strong> de lutter contre la soustraction d\u2019imp\u00f4t <\/strong>sur le plan <strong>international<\/strong><\/p>\n\n\n\n<p>Elle pr\u00e9voit que les \u00c9tats et les territoires qui&nbsp;ont convenu&nbsp;de l&rsquo;appliquer entre eux \u00e9changent<strong> mutuellement des renseignements sur les comptes financiers<\/strong><\/p>\n\n\n\n<p>Plus&nbsp;de&nbsp;100 \u00c9tats dont la Suisse et tous les grands centres financiers se sont d\u00e9clar\u00e9s pr\u00eats \u00e0 reprendre cette norme&nbsp;; <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-attachment-id=\"1077\" data-permalink=\"https:\/\/blog-banque.ifage.ch\/?attachment_id=1077\" data-orig-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?fit=1733%2C1021&amp;ssl=1\" data-orig-size=\"1733,1021\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;19_AutomatischerInformationsaustausch_2015_FR&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"19_AutomatischerInformationsaustausch_2015_FR\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?fit=305%2C180&amp;ssl=1\" data-large-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?fit=525%2C309&amp;ssl=1\" loading=\"lazy\" width=\"525\" height=\"309\" src=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?resize=525%2C309&#038;ssl=1\" alt=\"\" class=\"wp-image-1077\" srcset=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?resize=1025%2C604&amp;ssl=1 1025w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?resize=305%2C180&amp;ssl=1 305w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?resize=768%2C452&amp;ssl=1 768w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?resize=1536%2C905&amp;ssl=1 1536w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/EAR.jpeg?w=1733&amp;ssl=1 1733w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" data-recalc-dims=\"1\" \/><figcaption>Source: https:\/\/www.sif.admin.ch\/sif\/fr\/home\/relations-multilaterales\/echance-renseignements-fiscaux\/echance-automatique-renseignements\/comptes-financiers\/bases-legales-fonctionnement.html <\/figcaption><\/figure>\n\n\n\n<p>Pour plus d&rsquo;information : Film explicatif <a rel=\"noreferrer noopener\" href=\"https:\/\/youtu.be\/HLsIsdx5ilk\" data-type=\"URL\" data-id=\"https:\/\/youtu.be\/HLsIsdx5ilk\" target=\"_blank\">Swissbanking<\/a>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Vous aimeriez en apprendre plus sur l&rsquo;EAR et les ouvertures de comptes : prochain cours  <strong><a rel=\"noreferrer noopener\" href=\"https:\/\/www.ifage.ch\/formation\/management-administration\/formations-banque\/lentree-en-relation-et-les-operations-bancaires\/?attribute_pa_session=385266\" data-type=\"URL\" data-id=\"https:\/\/www.ifage.ch\/formation\/management-administration\/formations-banque\/lentree-en-relation-et-les-operations-bancaires\/?attribute_pa_session=385266\" target=\"_blank\">L&rsquo;entr\u00e9e en relation et les op\u00e9rations bancaire<\/a>s <\/strong>\u00e0 l\u2019ifage&nbsp;\u00e0 partir du 15 d\u00e9cembre.<\/p>\n<div class=\"sharedaddy sd-sharing-enabled\"><div class=\"robots-nocontent sd-block sd-social sd-social-icon sd-sharing\"><h3 class=\"sd-title\">Partager\u00a0:<\/h3><div class=\"sd-content\"><ul><li class=\"share-linkedin\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-linkedin-1076\" class=\"share-linkedin sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1076&amp;share=linkedin\" target=\"_blank\" title=\"Cliquez pour partager sur LinkedIn\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur LinkedIn(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-facebook\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-facebook-1076\" class=\"share-facebook sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1076&amp;share=facebook\" target=\"_blank\" title=\"Cliquez pour partager sur Facebook\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur Facebook(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-email\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"\" class=\"share-email sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1076&amp;share=email\" target=\"_blank\" title=\"Cliquez pour envoyer par e-mail \u00e0 un ami\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour envoyer par e-mail \u00e0 un ami(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-end\"><\/li><\/ul><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>La norme&nbsp;mondiale&nbsp;de l\u2019\u00e9change automatique de renseignements&nbsp;relatifs aux comptes financiers (EAR) permet d&rsquo;am\u00e9liorer la transparence fiscale et de lutter contre la soustraction d\u2019imp\u00f4t sur le plan international Elle pr\u00e9voit que les \u00c9tats et les territoires qui&nbsp;ont convenu&nbsp;de l&rsquo;appliquer entre eux \u00e9changent mutuellement des renseignements sur les comptes financiers Plus&nbsp;de&nbsp;100 \u00c9tats dont la Suisse et tous les &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/blog-banque.ifage.ch\/?p=1076\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;EAR &#8211; Accord d&rsquo;\u00e9change automatique de renseignements&nbsp;&raquo;<\/span><\/a><\/p>\n<div class=\"sharedaddy sd-sharing-enabled\"><div class=\"robots-nocontent sd-block sd-social sd-social-icon sd-sharing\"><h3 class=\"sd-title\">Partager\u00a0:<\/h3><div class=\"sd-content\"><ul><li class=\"share-linkedin\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-linkedin-1076\" class=\"share-linkedin sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1076&amp;share=linkedin\" target=\"_blank\" title=\"Cliquez pour partager sur LinkedIn\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur LinkedIn(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-facebook\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-facebook-1076\" class=\"share-facebook sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1076&amp;share=facebook\" target=\"_blank\" title=\"Cliquez pour partager sur Facebook\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur Facebook(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-email\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"\" class=\"share-email sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1076&amp;share=email\" target=\"_blank\" title=\"Cliquez pour envoyer par e-mail \u00e0 un ami\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour envoyer par e-mail \u00e0 un ami(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-end\"><\/li><\/ul><\/div><\/div><\/div>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[3],"tags":[],"jetpack_featured_media_url":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8sq8B-hm","jetpack-related-posts":[{"id":616,"url":"https:\/\/blog-banque.ifage.ch\/?p=616","url_meta":{"origin":1076,"position":0},"title":"Connaissez-vous les risques juridiques qui se pr\u00e9sentent aux \u00e9tablissements financiers et \u00e0 leurs collaborateurs?","date":"5 octobre 2017","format":false,"excerpt":"Un cours Cadre juridique, compliance et fiscalit\u00e9 Depuis plusieurs ann\u00e9es, le monde bancaire suisse a op\u00e9r\u00e9 de profondes mutations en r\u00e9action aux pressions internationales. 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