{"id":831,"date":"2018-03-01T06:13:11","date_gmt":"2018-03-01T05:13:11","guid":{"rendered":"https:\/\/blog-banque.ifage.ch\/?p=831"},"modified":"2018-02-28T19:42:34","modified_gmt":"2018-02-28T18:42:34","slug":"lafc-doit-elle-caviarder-les-noms-des-employes-de-banque-avocats-et-notaires-avant-de-transmettre-des-informations-a-lirs","status":"publish","type":"post","link":"https:\/\/blog-banque.ifage.ch\/?p=831","title":{"rendered":"L\u2019AFC doit-elle \u00ab caviarder \u00bb les noms des employ\u00e9s de banque, avocats et notaires avant de transmettre des informations \u00e0 l\u2019IRS ?"},"content":{"rendered":"<p><img data-attachment-id=\"843\" data-permalink=\"https:\/\/blog-banque.ifage.ch\/?attachment_id=843\" data-orig-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?fit=1920%2C1010&amp;ssl=1\" data-orig-size=\"1920,1010\" 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;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"taxes-646507_1920\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?fit=305%2C160&amp;ssl=1\" data-large-file=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?fit=525%2C276&amp;ssl=1\" loading=\"lazy\" class=\"alignnone size-full wp-image-843\" src=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?resize=525%2C276&#038;ssl=1\" alt=\"\" width=\"525\" height=\"276\" srcset=\"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?resize=305%2C160&amp;ssl=1 305w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?resize=768%2C404&amp;ssl=1 768w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?resize=1025%2C539&amp;ssl=1 1025w, https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/02\/taxes-646507_1920.jpg?w=1575&amp;ssl=1 1575w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" data-recalc-dims=\"1\" \/><img data-attachment-id=\"370\" data-permalink=\"https:\/\/blog-banque.ifage.ch\/?attachment_id=370\" data-orig-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?fit=1632%2C918&amp;ssl=1\" data-orig-size=\"1632,918\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;2.4&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;Lumia 930&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;1481575125&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;4.46&quot;,&quot;iso&quot;:&quot;125&quot;,&quot;shutter_speed&quot;:&quot;0.060131&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"justice-2\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?fit=300%2C169&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?fit=525%2C295&amp;ssl=1\" loading=\"lazy\" class=\"wp-image-370 size-full aligncenter\" src=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?resize=525%2C295&#038;ssl=1\" alt=\"\" width=\"525\" height=\"295\" srcset=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?w=1632&amp;ssl=1 1632w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-2.jpg?w=1575&amp;ssl=1 1575w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" data-recalc-dims=\"1\" \/><\/p>\n<p>Notre intervenant Me Fabien Li\u00e9geois a publi\u00e9\u00a0<a href=\"https:\/\/us7.campaign-archive.com\/?e=c42d360b86&amp;u=84b2297cc7edf3aef0dd101d2&amp;id=cf99ab1365\">un commentaire sur le site du CDBF<\/a> au sujet d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral sur le \u00ab\u00a0caviardage\u00a0\u00bb du nom des employ\u00e9s de banque, avocats et notaires dans les proc\u00e9dures d\u2019assistance administrative avec les Etats-Unis.<\/p>\n<p>Le prochain cours de Me Li\u00e9geois \u00e0 l&rsquo;ifage: \u00a0<a href=\"https:\/\/www.ifage.ch\/cours\/commerce\/banque\/cadre-juridique-compliance-et-fiscalite\/368556\">Cadre juridique, compliance et fiscalit\u00e9<\/a>, \u00e0 partir du 17 avril.<\/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-831\" class=\"share-linkedin sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&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-831\" class=\"share-facebook sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&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=831&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>Notre intervenant Me Fabien Li\u00e9geois a publi\u00e9\u00a0un commentaire sur le site du CDBF au sujet d\u2019un arr\u00eat du Tribunal f\u00e9d\u00e9ral sur le \u00ab\u00a0caviardage\u00a0\u00bb du nom des employ\u00e9s de banque, avocats et notaires dans les proc\u00e9dures d\u2019assistance administrative avec les Etats-Unis. Le prochain cours de Me Li\u00e9geois \u00e0 l&rsquo;ifage: \u00a0Cadre juridique, compliance et fiscalit\u00e9, \u00e0 partir &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/blog-banque.ifage.ch\/?p=831\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;L\u2019AFC doit-elle \u00ab caviarder \u00bb les noms des employ\u00e9s de banque, avocats et notaires avant de transmettre des informations \u00e0 l\u2019IRS ?&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-831\" class=\"share-linkedin sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&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-831\" class=\"share-facebook sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=831&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=831&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-dp","jetpack-related-posts":[{"id":1009,"url":"https:\/\/blog-banque.ifage.ch\/?p=1009","url_meta":{"origin":831,"position":0},"title":"\u00ab C\u2019est la collectivit\u00e9 qui paie les amendes\u00a0\u00bb","date":"11 mars 2019","format":false,"excerpt":"Un interview avec notre intervenant Fabien Li\u00e9geois au sujet de l\u2019amende\u00a0record d\u2019UBS qui s\u2019invite au d\u00e9bat parlementaire sur la d\u00e9ductibilit\u00e9 \ufb01scale de telles sanctions. 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N\u2019h\u00e9sitez pas \u00e0 nous envoyer votre feedback sur cette conf\u00e9rence.","rel":"","context":"Dans &quot;\u00c9V\u00c8NEMENTS&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/11\/conference-fabien-lic3a9geois-02.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":952,"url":"https:\/\/blog-banque.ifage.ch\/?p=952","url_meta":{"origin":831,"position":3},"title":"Affaire Falciani: La parole est d\u2019argent, le silence est d\u2019or...","date":"1 octobre 2018","format":false,"excerpt":"Affaire Falciani La parole est d\u2019argent, le silence est d\u2019or Fabien Li\u00e9geois, cdbf.ch\/1021 04 Sep 2018 Le Tribunal f\u00e9d\u00e9ral a tranch\u00e9 un autre litige n\u00e9 de\u00a0l\u2019affaire Falciani (2C_648\/2017 du 17 juillet 2018). Cette fois, ce n\u2019\u00e9tait pas la France qui r\u00e9clamait des renseignements, mais l\u2019Inde. Elle les a obtenus. 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Cons\u00e9quemment \u00e0 l\u2019expansion \u00e9conomique de l\u2019Occident au XIIe si\u00e8cle, de par leur consid\u00e9rable exp\u00e9rience commerciale, ils ont \u00e9t\u00e9 les premiers \u00e0 pourvoir aux\u2026","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2018\/05\/titres.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"_links":{"self":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/831"}],"collection":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=831"}],"version-history":[{"count":5,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/831\/revisions"}],"predecessor-version":[{"id":846,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/831\/revisions\/846"}],"wp:attachment":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}