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Par Christophe Bonvin /

Optimisation fiscale, évasion fiscale ou soustraction d'impôt ?

Optimisation, évasion ou soustraction fiscale, voici trois notions juridiques utilisées dans notre pays mais qu’il faut bien différencier. Nous allons décortiquer ces trois thèmes afin de les distinguer...

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Par Le Conseil fédéral /

La Suisse et l’Italie parviennent à une entente concernant Campione d’Italia

Le Conseil fédéral a approuvé l’échange de notes entre la Suisse et l’Italie concernant le changement de statut douanier de l’enclave italienne de Campione d’Italia...

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Par Christophe Bonvin /

Analysez et pilotez votre ENTREPRISE avec les ratios. Partie 2/2

Dans le présent article, nous décrirons et illustrerons les ratios de rentabilité, d'activité et du cash-flow......

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Par Le Conseil fédéral /

Le Conseil fédéral adopte des modifications de l’ordonnance sur les fonds propres

La crise financière a conduit à l’adoption de normes internationales visant notamment à accroître la capacité de résistance des banques...

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Par l'Office fédéral du logement OFL /

Le taux d'intérêt de référence applicable aux contrats de bail reste à 1,5 %

Le taux d’intérêt de référence reste au même niveau que lors de sa dernière publication, à 1,5 %. Il est valable pour la fixation des loyers dans toute la Suisse.

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Par FINMA L'autorité de surveillance du marché financier suisse /

Hypothèques pour immeubles de rendement : la FINMA reconnaît une autorégulation modifiée

L’Autorité fédérale de surveillance des marchés financiers FINMA reconnaît comme standard minimal l’autorégulation modifiée du secteur bancaire concernant les financements hypothécaires.

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