{"id":1398,"date":"2023-10-20T19:21:56","date_gmt":"2023-10-20T19:21:56","guid":{"rendered":"https:\/\/bestreporting.ch\/conditions-requises-pour-devenir-qi\/"},"modified":"2024-02-05T18:55:20","modified_gmt":"2024-02-05T18:55:20","slug":"conditions-requises-pour-devenir-qi","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/fr\/conditions-requises-pour-devenir-qi\/","title":{"rendered":"Conditions requises pour devenir QI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1398\" class=\"elementor elementor-1398 elementor-203\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b30277e e-flex e-con-boxed e-con e-parent\" data-id=\"b30277e\" 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\t\t<div class=\"elementor-element elementor-element-77c2e9c elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"77c2e9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" 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\">Conditions requises pour devenir 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-30ec0ec e-flex e-con-boxed e-con e-parent\" data-id=\"30ec0ec\" 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-c491b7a e-con-full e-flex e-con e-child\" data-id=\"c491b7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec81d23 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"ec81d23\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" 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\">Index<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bbceae elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"5bbceae\" 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=\"#section1\">\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\">Qu\u2019est-ce que l\u2019accord QI?<\/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=\"#section2\">\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\">Comment obtenir le statut QI<\/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=\"#section3\">\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\">Documentation \u00e0 envoyer aux d\u00e9positaires<\/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=\"#section4\">\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\">Qu\u2019est-ce que le Withholding Statement?<\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-648da3a e-con-full e-flex e-con e-child\" data-id=\"648da3a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e40c96 elementor-widget elementor-widget-text-editor\" data-id=\"8e40c96\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section1\" 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<h3 class=\"titoli_paragrafi\">Qu\u2019est-ce que l\u2019accord QI?<\/h3><p>L\u2019<strong>accord QI<\/strong>\u00a0est un contrat priv\u00e9 sign\u00e9 entre deux parties : un interm\u00e9diaire financier non am\u00e9ricain et l\u2019IRS.<\/p><p>Modifi\u00e9 \u00e0 plusieurs reprises au fil du temps, l\u2019accord QI est aujourd\u2019hui codifi\u00e9 dans la\u00a0<a title=\"Ressource externe\" href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-17-15.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Revenue Procedure 2017-15<\/a>. Vous trouverez ici toutes les r\u00e8gles d\u00e9finissant les obligations du QI.<\/p><p>Tout interm\u00e9diaire financier non am\u00e9ricain peut demander la certification QI en postulant sur le\u00a0<a title=\"Ressource externe\" href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p5262.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">portail de l\u2019IRS<\/a>. Le terme \u00ab Qualified \u00bb souligne le fait que le sujet a une qualification sp\u00e9cifique, alors que le terme \u00ab Intermediary \u00bb indique que le r\u00f4le de l\u2019entit\u00e9 est et doit \u00eatre l\u2019interm\u00e9diation. Le QI, de ce fait, est reconnu comme une entit\u00e9 financi\u00e8re qualifi\u00e9e qui se situe entre l\u2019IRS et le b\u00e9n\u00e9ficiaire du revenu am\u00e9ricain.<\/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 class=\"elementor-element elementor-element-0262f9d elementor-widget elementor-widget-text-editor\" data-id=\"0262f9d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section2\" 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<h3 class=\"titoli_paragrafi\">Comment obtenir le statut QI<\/h3><p>Conditions requises:<\/p><p>A.\u00a0\u00catre enregistr\u00e9 et avoir l\u2019un des statuts suivants, pr\u00e9vus par le chapitre 4 (FATCA):<\/p><ul><li>Participating FFI (y compris le mod\u00e8le IGA 2);<\/li><li>Registered deemed-compliant FFI (y compris le Reporting Model 1 FFI et le Non Reporting Model 2 FFI trait\u00e9 comme Registered deemed-compliant)<\/li><li>Registered deemed-compliant FFI dans le cadre du mod\u00e8le IGA 1, ou entit\u00e9 sponsorisant le reporting direct NFFE.<\/li><\/ul><p>B.\u00catre implant\u00e9 dans un pays dont les r\u00e8gles KYC , (Know Your Customer), ont \u00e9t\u00e9 approuv\u00e9es par l\u2019IRS. (Voir\u00a0<a title=\"Ressource externe\" href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/list-of-approved-kyc-rules\" target=\"_blank\" rel=\"noopener noreferrer\">la liste des pays<\/a>).<\/p><p>La proc\u00e9dure:<\/p><p>Vous devenez QI en vous inscrivant au \u00ab\u00a0<a title=\"Ressource externe\" href=\"https:\/\/www.irs.gov\/businesses\/corporations\/qualified-intermediary-system\" target=\"_blank\" rel=\"noopener noreferrer\">QI\/WP\/WT system<\/a>\u00ab\u00a0. Le formulaire d\u2019enregistrement fournira des informations sur la base desquelles l\u2019IRS d\u00e9terminera si l\u2019entit\u00e9 dispose des ressources et des processus (organisation interne) n\u00e9cessaires pour pouvoir se conformer \u00e0 l\u2019accord QI. L\u2019approbation du statut QI est transmise par l\u2019IRS. Le candidat accept\u00e9 re\u00e7oit \u00e9galement un IQ-EIN. Cet identifiant unique \u00e0 9 chiffres est utilis\u00e9 chaque fois que l\u2019interm\u00e9diaire d\u00e9cide d\u2019agir avec le statut QI.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa9338e elementor-widget elementor-widget-text-editor\" data-id=\"fa9338e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section3\" 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<h3 class=\"titoli_paragrafi\">Documentation \u00e0 envoyer aux d\u00e9positaires<\/h3><p>L\u2019interm\u00e9diaire financier a le droit de choisir pour quels comptes de ses d\u00e9positaires il agira en tant que QI. Il est en effet possible que pour un ou plusieurs comptes, l\u2019entit\u00e9 d\u00e9cide d\u2019agir en qualit\u00e9 de NQI (Non Qualified Intermediary). Que l\u2019interm\u00e9diaire agisse en qualit\u00e9 de QI ou de NQI, le QI se doit d\u2019envoyer le formulaire W8-IMY et le Withholding Statement au d\u00e9positaire. Par le biais du formulaire W8-IMY, le QI communiquera au d\u00e9positaire les informations suivantes :<\/p><ul><li>Coordonn\u00e9es de l\u2019entit\u00e9<\/li><li>QI-EIN<\/li><li>Status Chapter 3 e Chapter 4<\/li><li>Responsabilit\u00e9s<\/li><\/ul><p>Le dernier point concerne la capacit\u00e9 du QI d\u2019assumer la responsabilit\u00e9 principale en mati\u00e8re de retenue \u00e0 la source, c\u2019est-\u00e0-dire la responsabilit\u00e9 principale en mati\u00e8re de retrait et de paiement de la retenue fiscale-US. Dans ces cas, le QI d\u00e9charge son d\u00e9positaire de l\u2019obligation de pr\u00e9l\u00e8vement \u00e0 la source, en se chargeant de :\u00a0<strong>a)<\/strong>\u00a0appliquer les retenues et\u00a0<strong>b)<\/strong>\u00a0les payer \u00e0 l\u2019IRS dans les d\u00e9lais impartis. La retenue \u00e0 la source des chapitres 3 et 4, les taxes QI et FATCA respectivement, est applicable.<\/p><p>Si ricorda che il modulo W8-IMY viene inviato unicamente dal QI quando agisce per conto terzi (per i suoi clienti). Quando il conto \u00e8 detenuto per titoli di propriet\u00e0 dell\u2019intermediario, questi dovr\u00e0 inviare il modulo W8-BEN-E.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cbfece elementor-widget elementor-widget-text-editor\" data-id=\"8cbfece\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section4\" 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<div class=\"box_contenuti\"><h3 class=\"titoli_paragrafi\">Qu\u2019est-ce que le Withholding Statement?<\/h3><p>Le\u00a0<strong>Withholding Statement<\/strong>\u00a0est le document que QI fournit \u00e0 son d\u00e9positaire avec le formulaire W8-IMY pour communiquer les taux d\u2019imposition am\u00e9ricains \u00e0 appliquer \u00e0 chacun de ses comptes.<\/p><p>L\u2019IRS ne propose pas de Withholding Statement standard et chaque QI peut d\u00e9finir le sien. Globalement, il s\u2019agit d\u2019un document \u00e9crit, communiquant \u00e0 chaque compte le taux d\u2019imposition am\u00e9ricain \u00e0 appliquer pour chaque type de revenu.<\/p><p>Le QI devra envoyer un nouvel Withholding Statement chaque fois qu\u2019il aura besoin d\u2019apporter des modifications aux informations communiqu\u00e9es pr\u00e9c\u00e9demment.<\/p><\/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-acbad7c e-flex e-con-boxed e-con e-parent\" data-id=\"acbad7c\" 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-8395ecd e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"8395ecd\" 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-2595ac1 elementor-widget elementor-widget-heading\" data-id=\"2595ac1\" 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-ad74d41 elementor-widget elementor-widget-heading\" data-id=\"ad74d41\" 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-5e8977a e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"5e8977a\" 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-d9336c5 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d9336c5\" 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>Conditions requises pour devenir QI Index Qu\u2019est-ce que l\u2019accord QI? Comment obtenir le statut QI Documentation \u00e0 envoyer aux d\u00e9positaires Qu\u2019est-ce que le Withholding Statement? Qu\u2019est-ce que l\u2019accord QI? L\u2019accord QI\u00a0est un contrat priv\u00e9 sign\u00e9 entre deux parties : un interm\u00e9diaire financier non am\u00e9ricain et l\u2019IRS. Modifi\u00e9 \u00e0 plusieurs reprises au fil du temps, l\u2019accord [&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-1398","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":"Conditions requises pour devenir QI Index Qu\u2019est-ce que l\u2019accord QI? Comment obtenir le statut QI Documentation \u00e0 envoyer aux d\u00e9positaires Qu\u2019est-ce que le Withholding Statement? Qu\u2019est-ce que l\u2019accord QI? L\u2019accord QI\u00a0est un contrat priv\u00e9 sign\u00e9 entre deux parties : un interm\u00e9diaire financier non am\u00e9ricain et l\u2019IRS. Modifi\u00e9 \u00e0 plusieurs reprises au fil du temps, l\u2019accord\u2026","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1398","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=1398"}],"version-history":[{"count":10,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1398\/revisions"}],"predecessor-version":[{"id":2495,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1398\/revisions\/2495"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/media?parent=1398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}