{"id":1393,"date":"2023-10-20T18:06:57","date_gmt":"2023-10-20T18:06:57","guid":{"rendered":"https:\/\/bestreporting.ch\/la-reglementation-qi\/"},"modified":"2024-02-05T18:55:11","modified_gmt":"2024-02-05T18:55:11","slug":"la-reglementation-qi","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/fr\/la-reglementation-qi\/","title":{"rendered":"La r\u00e9glementation QI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1393\" class=\"elementor elementor-1393 elementor-42\">\n\t\t\t\t<div class=\"elementor-element elementor-element-543a403 e-flex e-con-boxed e-con e-parent\" data-id=\"543a403\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-868e23c elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"868e23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:0}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La r\u00e9glementation QI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-399c97c e-flex e-con-boxed e-con e-parent\" data-id=\"399c97c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c68d145 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"c68d145\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20e5cc2 elementor-widget elementor-widget-heading\" data-id=\"20e5cc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce que le r\u00e9gime QI?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fff3bf elementor-widget elementor-widget-text-editor\" data-id=\"3fff3bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le r\u00e9gime\u00a0<strong>QI<\/strong>\u00a0fait r\u00e9f\u00e9rence \u00e0 toutes les r\u00e8gles qui r\u00e9gissent la taxation et la d\u00e9claration des revenus am\u00e9ricains (par exemple, les dividendes et les coupons financiers) per\u00e7us par toute personne physique via un interm\u00e9diaire non am\u00e9ricain.<\/p><p>La l\u00e9gislation vise \u00e0 introduire un syst\u00e8me simplifi\u00e9 de gestion de la Retenue \u00e0 la Source aux \u00c9tats-Unis pour tous les interm\u00e9diaires non am\u00e9ricains qui signent un agr\u00e9ment avec l\u2019IRS (l\u2019agr\u00e9ment\u00a0<strong>QI<\/strong>). Tandis que l\u2019agr\u00e9ment en question impose, d\u2019une part, des obligations strictes aux souscripteurs, il permet d\u2019autre part aux clients\u00a0<strong>QI<\/strong>\u00a0de b\u00e9n\u00e9ficier d\u2019all\u00e9gements fiscaux sur les revenus qu\u2019ils per\u00e7oivent. Le pr\u00e9l\u00e8vement \u00e0 taux unique de 30% peut \u00eatre r\u00e9duit et, dans certains cas, \u00e9vit\u00e9 (par exemple, les int\u00e9r\u00eats et les dividendes per\u00e7us sur les titres de portefeuille).<\/p><p>Le\u00a0<a title=\"Obligations de QI ARTICLE\" href=\"https:\/\/bestreporting.ch\/fr\/obligation-qi\/\">QI a l\u2019obligation<\/a>\u00a0de collecter les donn\u00e9es de ses clients, de classer les clients sur la base de ces donn\u00e9es et de leur appliquer la taxation appropri\u00e9e en fonction du domicile fiscal d\u00e9termin\u00e9. Ces obligations, ainsi que d\u2019autres, permettent aux clients du QI de b\u00e9n\u00e9ficier de l\u2019all\u00e8gement fiscal pr\u00e9vu par plusieurs accords visant \u00e0 lutter contre la double imposition conclus entre leur pays de r\u00e9sidence et les \u00c9tats-Unis.<\/p><div><a name=\"secondo\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e6b196 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"4e6b196\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a928916 elementor-widget elementor-widget-image\" data-id=\"a928916\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"426\" src=\"https:\/\/bestreporting.ch\/wp-content\/uploads\/2023\/10\/high-angle-woman-working-as-economist-jpg.webp\" class=\"attachment-large size-large wp-image-188\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70d36ba e-flex e-con-boxed e-con e-parent\" data-id=\"70d36ba\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4b4cd55 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"4b4cd55\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bf006d elementor-widget elementor-widget-heading\" data-id=\"1bf006d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u2019histoire et l\u2019\u00e9volution de la r\u00e9glementation QI\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-af8a83f e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"af8a83f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d454432 elementor-widget elementor-widget-text-editor\" data-id=\"d454432\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019<strong>agr\u00e9ment QI<\/strong>\u00a0et la r\u00e9glementation QI ont \u00e9t\u00e9 introduits pour la premi\u00e8re fois avec l\u2019entr\u00e9e en vigueur de la \u00ab\u00a0<em>Revenue Procedure 2000-12<\/em>\u00ab\u00a0, le 1er janvier 2001.<\/p><p>Ayant demeur\u00e9 inchangdurant plusieurs ann\u00e9es,\u00a0<strong>un nouvel agr\u00e9ment QI<\/strong>\u00a0a \u00e9t\u00e9 introduit en 2014 avec la \u00ab\u00a0<em>Revenue Procedure 2014-39<\/em>\u00ab\u00a0. Le but de cette actualisation \u00e9tait, principalement, d\u2019incorporer les exigences de\u00a0<strong>FATCA<\/strong>\u00a0(Loi sur la conformit\u00e9 fiscale des comptes \u00e9trangers) au r\u00e9gime QI existant. Du fait de ce nouvel agr\u00e9ment\u00a0<strong>QI<\/strong>, l\u2019Interm\u00e9diaire Qualifi\u00e9 est devenu responsable non seulement aux fins de la Diligence Raisonnable (Due Diligence), de la d\u00e9claration et de la Retenue \u00e0 la Source, conform\u00e9ment au chapitre 3 de l\u2019Internal Revenue Code (IRC) et de la clause de Retenue \u00e0 la Source, chapitre 61 de l\u2019<strong>IRC<\/strong>, mais aussi aux fins de la FATCA, r\u00e9gul\u00e9es par le chapitre 4 de l\u2019IRC.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a9a18d2 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"a9a18d2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8cae4f elementor-widget elementor-widget-text-editor\" data-id=\"d8cae4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-align: var(--text-align);\">Ledit agr\u00e9ment est arriv\u00e9 \u00e0 \u00e9ch\u00e9ance le 31 d\u00e9cembre 2016 et fut remplac\u00e9 par le nouvel agr\u00e9ment QI, publi\u00e9 avec la \u00ab\u00a0<\/span><em style=\"text-align: var(--text-align);\">Revenue Procedure 2017-15<\/em><span style=\"text-align: var(--text-align);\">\u00ab\u00a0, et entr\u00e9 en vigueur le 1er janvier 2017.<\/span><\/p><p>Parmi les innovations les plus importantes et les plus significatives pour le r\u00e9gime QI, on compte l\u2019introduction de l\u2019obligation pour les QI de d\u00e9finir et de g\u00e9rer un programme de conformit\u00e9 interne (<strong>Compliance Program<\/strong>) et de soumettre leurs travaux \u00e0 un audit ind\u00e9pendant.<\/p><div><a name=\"terzo\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-243647b e-flex e-con-boxed e-con e-parent\" data-id=\"243647b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e79ba12 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"e79ba12\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45ec297 elementor-widget elementor-widget-image\" data-id=\"45ec297\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/bestreporting.ch\/wp-content\/uploads\/2023\/10\/business-woman-working-office-desktop-jpg.webp\" class=\"attachment-large size-large wp-image-194\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36f051e e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"36f051e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c46c662 elementor-widget elementor-widget-heading\" data-id=\"c46c662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le r\u00f4le de l\u2019Interm\u00e9diaire Qualifi\u00e9 (QI)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9590cc elementor-widget elementor-widget-text-editor\" data-id=\"d9590cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019Interm\u00e9diaire Qualifi\u00e9 (QI) est un interm\u00e9diaire financier non am\u00e9ricain ayant sign\u00e9 l\u2019agr\u00e9ment QI avec l\u2019<strong>IRS<\/strong>.<\/p>\n<p>Le QI, en contrepartie d\u2019un r\u00e9gime fiscal optimal et simplifi\u00e9 pour ses clients et lui-m\u00eame, accepte plusieurs r\u00e8gles et s\u2019engage \u00e0 se conformer \u00e0 une s\u00e9rie d\u2019obligations, notamment :<\/p>\n<ul>\n<li>La collecte et gestion des donn\u00e9es de ses clients.<\/li>\n<li>L\u2019application correcte de la Retenue \u00e0 la Source.<\/li>\n<li>Des rapports fiscaux annuels remis \u00e0 l\u2019IRS.<\/li>\n<li>La gestion d\u2019une Compliance Program\/programme de conformit\u00e9 interne.<\/li>\n<li>L\u2019audit interne et externe men\u00e9 par un tiers ind\u00e9pendant.<\/li>\n<\/ul>\n<p>Pour plus d\u2019informations, lisez notre article \u00ab&nbsp;<a title=\"La figure de QI ARTICLE\" href=\"\/fr\/qi-figure\/\">La figure de QI<\/a>&nbsp;\u00bb<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a90069 e-flex e-con-boxed e-con e-parent\" data-id=\"5a90069\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1dc5e45 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1dc5e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CONTENU EN PROFONDEUR<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c89102 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"7c89102\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bestreporting.ch\/fr\/la-definition-de-qi\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La figure de l\u2019Interm\u00e9diaire Qualifi\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bestreporting.ch\/fr\/obligations-de-qi\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Obligations de l\u2019Interm\u00e9diaire Qualifi\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bestreporting.ch\/fr\/requirements-to-become-qi\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Conditions requises pour devenir un Interm\u00e9diaire Qualifi\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bestreporting.ch\/fr\/la-collecte-de-donnees-clients\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">R\u00e9gime QI : collection de documentation<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-02803be e-flex e-con-boxed e-con e-parent\" data-id=\"02803be\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6d215a3 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"6d215a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a39ec19 elementor-widget elementor-widget-heading\" data-id=\"a39ec19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Int\u00e9ress\u00e9 par nos services de rapports d'QI ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90889eb elementor-widget elementor-widget-heading\" data-id=\"90889eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cliquez sur le bouton ci-contre pour demander plus d'informations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d6cc27 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"0d6cc27\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d045e09 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d045e09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fr\/contact-us\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Demander plus d'informations<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La r\u00e9glementation QI Qu\u2019est-ce que le r\u00e9gime QI? Le r\u00e9gime\u00a0QI\u00a0fait r\u00e9f\u00e9rence \u00e0 toutes les r\u00e8gles qui r\u00e9gissent la taxation et la d\u00e9claration des revenus am\u00e9ricains (par exemple, les dividendes et les coupons financiers) per\u00e7us par toute personne physique via un interm\u00e9diaire non am\u00e9ricain. La l\u00e9gislation vise \u00e0 introduire un syst\u00e8me simplifi\u00e9 de gestion de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1393","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/fr\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/fr\/?taxonomy=translation_priority&#038;term=facultatif\" rel=\"tag\">Facultatif<\/a>","rttpg_excerpt":"La r\u00e9glementation QI Qu\u2019est-ce que le r\u00e9gime QI? Le r\u00e9gime\u00a0QI\u00a0fait r\u00e9f\u00e9rence \u00e0 toutes les r\u00e8gles qui r\u00e9gissent la taxation et la d\u00e9claration des revenus am\u00e9ricains (par exemple, les dividendes et les coupons financiers) per\u00e7us par toute personne physique via un interm\u00e9diaire non am\u00e9ricain. La l\u00e9gislation vise \u00e0 introduire un syst\u00e8me simplifi\u00e9 de gestion de la\u2026","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/comments?post=1393"}],"version-history":[{"count":16,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1393\/revisions"}],"predecessor-version":[{"id":2492,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1393\/revisions\/2492"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/media?parent=1393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}