News

Par l'Administration fédérale des contributions AFC /

Comptabilisation simultanée des dividendes au sein des groupes d'entreprises

En vertu des dispositions du Manuel suisse d'audit, une société mère suisse a le droit de porter transitoirement le rendement de ses participations dans une filiale au compte de l'exercice durant lequel le bénéfice a été réalisé au niveau de cette filiale, quand bien même le montant du dividende n'est décidé que lors de l'exercice suivant («n + 1»).

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Revue de presse LE NOUVELLISTE, par Christophe Spahr /

Claude-Alain et Samuel Gailland. Les deux frères qui aiment se lancer des défis un peu fous.

Claude-Alain et Samuel Gailland, deux frères originaires du Val de Bagnes, tenteront d’établir un record du monde WUCA (World UltraCycling Association) sur la piste du Centre mondial du cyclisme à Aigle, entre mardi et mercredi.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par Christophe Bonvin /

GAILLAND BRO'S 24H INDOOR TRACK PROJECT, 18 – 19 décembre 2018, Aigle Centre Mondial du Cyclisme

Parrainage d'un très beau défi sportif

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par le Conseil fédéral /

La robotisation ne met pas en péril les recettes fiscales

Selon une étude prospective, la robotisation ne met pas en péril les recettes fiscales et il n’est pas nécessaire, pour l’heure, de la soumettre à un impôt spécial. Le Conseil fédéral a adopté le rapport sur cette étude lors de sa séance du 7 décembre 2018.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par le Conseil fédéral /

Le Conseil fédéral ouvre la consultation portant sur l'introduction de l'EAR avec 18 États supplémentaires

Lors de sa séance du 7 décembre 2018, le Conseil fédéral a ouvert la consultation portant sur l'introduction de l'échange automatique de renseignements relatifs aux comptes financiers (EAR) avec 18 États et territoires supplémentaires.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}

Par l'Administration fédérale des contributions AFC /

Inscription à la TVA des entreprises de vente par correspondance

Le 1er janvier 2019, l'art. 7, al. 3, let. b, LTVA (surnommé réglementation pour les ventes par correspondance) entre en vigueur.

Lire la suite
Array ( [0] => id [1] => pid [2] => tstamp [3] => headline [4] => alias [5] => author [6] => date [7] => time [8] => pageTitle [9] => description [10] => subheadline [11] => teaser [12] => addImage [13] => overwriteMeta [14] => singleSRC [15] => alt [16] => imageTitle [17] => size [18] => imagemargin [19] => imageUrl [20] => fullsize [21] => caption [22] => floating [23] => addEnclosure [24] => enclosure [25] => orderEnclosure [26] => source [27] => jumpTo [28] => articleId [29] => url [30] => target [31] => cssClass [32] => noComments [33] => featured [34] => published [35] => start [36] => stop [37] => languageMain [38] => class [39] => newsHeadline [40] => subHeadline [41] => hasSubHeadline [42] => linkHeadline [43] => more [44] => link [45] => archive [46] => count [47] => text [48] => hasText [49] => hasTeaser [50] => hasMetaFields [51] => numberOfComments [52] => commentCount [53] => timestamp [54] => datetime [55] => width [56] => height [57] => arrSize [58] => imgSize [59] => picture [60] => floatClass [61] => src [62] => linkTitle [63] => addBefore [64] => margin [65] => href ) a:3:{i:0;s:0:"";i:1;s:0:"";i:2;s:0:"";}
Array ( [0] => id [1] => pid [2] => tstamp [3] => name [4] => headline [5] => type [6] => levelOffset [7] => showLevel [8] => hardLimit [9] => showProtected [10] => defineRoot [11] => rootPage [12] => navigationTpl [13] => customTpl [14] => pages [15] => orderPages [16] => showHidden [17] => customLabel [18] => autologin [19] => jumpTo [20] => redirectBack [21] => editable [22] => memberTpl [23] => form [24] => queryType [25] => fuzzy [26] => contextLength [27] => minKeywordLength [28] => perPage [29] => searchType [30] => searchTpl [31] => inColumn [32] => skipFirst [33] => loadFirst [34] => singleSRC [35] => url [36] => imgSize [37] => useCaption [38] => fullsize [39] => multiSRC [40] => orderSRC [41] => html [42] => rss_cache [43] => rss_feed [44] => rss_template [45] => numberOfItems [46] => disableCaptcha [47] => reg_groups [48] => reg_allowLogin [49] => reg_skipName [50] => reg_close [51] => reg_assignDir [52] => reg_homeDir [53] => reg_activate [54] => reg_jumpTo [55] => reg_text [56] => reg_password [57] => protected [58] => groups [59] => guests [60] => cssID [61] => faq_categories [62] => faq_readerModule [63] => list_table [64] => list_fields [65] => list_where [66] => list_search [67] => list_sort [68] => list_info [69] => list_info_where [70] => list_layout [71] => list_info_layout [72] => news_archives [73] => news_featured [74] => news_jumpToCurrent [75] => news_readerModule [76] => news_metaFields [77] => news_template [78] => news_format [79] => news_startDay [80] => news_order [81] => news_showQuantity [82] => newsletters [83] => nl_channels [84] => nl_text [85] => nl_hideChannels [86] => nl_subscribe [87] => nl_unsubscribe [88] => nl_template [89] => cal_calendar [90] => cal_noSpan [91] => cal_hideRunning [92] => cal_startDay [93] => cal_format [94] => cal_ignoreDynamic [95] => cal_order [96] => cal_readerModule [97] => cal_limit [98] => cal_template [99] => cal_ctemplate [100] => cal_showQuantity [101] => com_order [102] => com_moderate [103] => com_bbcode [104] => com_requireLogin [105] => com_disableCaptcha [106] => com_template [107] => customLanguageText [108] => customLanguage [109] => hideNoFallback [110] => hideActiveLanguage [111] => typePrefix [112] => hl [113] => Template [114] => articles [115] => empty [116] => pagination [117] => archives [118] => style [119] => class ) a:3:{i:0;s:4:"1080";i:1;s:3:"718";i:2;s:13:"center_center";}