Table des matières
I. Actors at Play: States, International Organizations and Non-state Organizations
- 1. States
- 1.1 Switzerland
- Isolated but not in Isolation
- 1.2 Germany
- 2. International and Non-state Organizations: OECD, EC, G20
- 2.1 Reinventing the Role of the Organization for Economic Co-operation and Development (OECD)
- The OECD Model Tax Convention
- The OECD – White, Grey and Black Lists
- 2.2 The European Union and the Council of Europe
- “Taxation on Savings Directive:” A Limited Mandate for the EU
- Aiming for Automatic Exchange of Information
- 2.3 The G20
- Premier Forum for International Economic Cooperation
- The G20’s Power to Name and Shame
- 3. Non-state Actors: The Banking Industry and Other Pressure/Interest Groups
- 3.1 The Swiss Financial Center and the Swiss Economy
- A Major Source of Jobs and Income for the Country
- A Highly Regulated Industry
- Banking Secrecy and Protecting Individual Privacy against Potential Abuse from Foreign Countries: Historical Perspective
- Contemporary Evolutions of Banking Secrecy
- 3.2 Interest and Pressure Groups
- National Sovereignty and Civil Society’s Legitimacy
- 4. Does Size Matter?
- 4.1. Size Matters when Deciding a Strategy
- 4.2. Size Matters in Tax Policy
- 4.3 Building Alliances to Compensate Size
- 5. Foreign Policy and Tax Issues
- 5.1 Does Swiss Foreign Policy Cover Tax Issues?
- 5.2 Major Principles of the Swiss Taxation System
- 5.3. A High Stakes Poker Game
- Liar Poker? Fighting an Undercover Institutional and Commercial War
- Strip Poker? The Challenges of Maintaining Tax Sovereignty
- Moving to the Black Jack Table?
II. Paving the Way to Negotiations: From Mounting Pressure to Becoming Proactive
- 1. Mounting Pressure
- 1.1 The 2009 OECD/G20 Lists
- 1.2 The Pressure from Italy
- 1.3 From Alfredo Gysi and the “sostituto d’imposta” to Patrick Odier’s “Projet – Retenue à la source libératoire sur les avoirs déposés auprès de banques dans le cadre de relations transfrontalières” (January 2009–December 2009)
- 2. Becoming Proactive
- 2.1 Overview of the Swiss Traditional Players in Tax or Finance Related Foreign Policy Issues
- 2.2 Creation of the State Secretariat for International Financial Matters (SIF)
- 2.3 State Secretary Michael Ambühl
- 2.4 Participants to the 2011 Negotiation between Switzerland and Germany
III. Reaching an International Agreement – The Negotiations: Level I
- 1. Informal Contacts and Talks
- 2. Formal Negotiations
- 2.1 First Round – January 17, 2011, Bern
- 2.2 Second Round – 11 February 2011, Berlin
- 2.3 Third Round – March 2, 2011, Bern
- 2.4 Fourth Round – March 25, 2011, Berlin
- 2.5 Fifth Round – April 7, 2011
- 2.6 Sixth Round – April 8, 2011, Berlin
- 2.7 Seventh Round – May 9, 2011, Bern
- 2.8 Eighth Round – May 19 and 20, 2011 and June 2, 2011, Bern
- 2.9 Ninth Round – June 7 and 8, 2011
- 2.10 Tenth Round – end June 2011, Berlin
- 2.11 Eleventh Round – July 4, 2011
- 3. Signature of an Agreement – First Reactions
- 3.1 Signature by Negotiators Ambühl and Beus – August 10, 2011, Bern
- 3.2 Signature by Finance Ministers Widmer-Schlumpf and Schaüble – September 21, 2011, Berlin
- 3.3 International Reactions: Luxembourg, France, Italy, Greece…
- 3.4 Supranational Reactions and How Bad Things Can Get when Treading on the EC’s Perceived “Prerogatives”
- 3.5 The March 5, 2012 Letter from Algirdas Semeta to the Danish EU Presidency
- 3.6 Giving in Rather than Renegotiating
IV. Securing Domestic Support for Ratification – Negotiations at Level II
- 1. Germany
- 1.1 Political Power Games and Conflicting Interests
- 1.2 No Agreement is Better that a Bad Agreement
- 1.3 Was the Future of the Agreement Green?
- 2. Switzerland
- 2.1 Tax Agreement Ratified by Parliament, Pending a Referendum
- 2.2 The Swiss People: The Country’s Supreme Authority
- 3. The Challenge of Reputation Management and Building Coalition – From Lobbying to Public Diplomacy
- 3.1 Reputations Management: Between Fixing the Lasting Effects of the UBS Crisis and Managing Commercial Attacks
- 3.2 Lobbying Brussels
- 3.3 Lobbying the US
- 3.4 From PR to Public Diplomacy
V. Domestic Constraints and Shrinking Win-Set: Effects on Double-Level Negotiations
- 1. Domestic Constraints and Domestic Political Power
- 2. Ratification and the Balance of Power
- 3. The Cost of No-Agreement
- 4. Sources of Power for Domestic Constituents
- 5. Issue Linkage or Synergistic Linkage
- 6. Increasing Mutual Win-Sets
- 7. Manipulating the Size of the Win-Set: Strategic Communication
- 8. Using the Size of the Win-Set to Manage your Career
- 8. The Win-Set and the Ticking Clock
- 9. The Filter of Ideologies
Loi fédérale sur l’imposition internationale à la source (LISint)
- Section 1 Dispositions générales
- Art. 1 Objet
- Art. 2 Définitions
- Art. 3 Inscription en tant qu’agent payeur suisse et radiation
- Section 2 Régularisation fiscale des avoirs
- Art. 4 Paiements uniques
- Art. 5 Virement à l’AFC
- Art. 6 Déclaration
- Art. 7 Virement et transmission aux Etats partenaires
- Art. 8 Prescription
- Art. 9 Identification ultérieure d’une personne concernée
- Art. 10 Obligation de coopérer des agents payeurs suisses
- Art. 11 Remboursement de la commission de perception
- Section 3 Prélèvement d’un impôt libératoire
- Art. 12 Impôt
- Art. 13 Virement à l’AFC
- Art. 14 Déclaration
- Art. 15 Virement et transmission aux Etats partenaires
- Art. 16 Prescription .
- Art. 17 Modifications des taux d’imposition
- Section 4 Dispositions communes à la régularisation fiscale et au prélèvement d’un impôt libératoire
- Art. 18 Organisation et procédure
- Art. 19 Statistique
- Art. 20 Obligation de renseigner
- Art. 21 Intérêt moratoire
- Section 5 Relation avec d’autres impôts
- Art. 22 Remboursement de l’impôt anticipé
- Section 6 Avance versée par les agents payeurs suisses
- Art. 23 Société relais
- Art. 24 Exécution par l’AFC
- Section 7 Avoirs transférés hors de Suisse
- Art. 25 Autorité suisse compétente
- Art. 26 Relevés statistiques concernant les Etats de destination
- Section 8 Protection du but de l’accord
- Art. 27 Demande de renseignements
- Art. 28 Obtention des renseignements
- Art. 29 Information des personnes habilitées à recourir
- Art. 30 Transmission des renseignements
- Art. 31 Données concernant la fixation du nombre de demandes
- Art. 32 Suspension des délais
- Section 9 Contrôle et prescriptions de procédure
- Art. 33 Contrôle
- Art. 34 Droit de procédure applicable
- Art. 35 Recours
- Art. 36 Obligation de garder le secret
- Section 10 Dispositions pénales
- Art. 37 Soustraction, violation de l’obligation de déclarer
- Art. 38 Mise en péril du paiement unique ou de l’impôt et de la déclaration
- Art. 39 Infractions administratives
- Art. 40 Obtention de renseignements permettant de protéger le but de l’accord
- Art. 41 Infraction auprès d’agents payeurs suisses
- Art. 42 Procédure
- Section 11 Dispositions finales
- Art. 43 Exécution
- Art. 44 Disposition transitoire relative à l’accord avec l’Allemagne
- Art. 45 Référendum et entrée en vigueur
