{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19933642,Language='DE')/Transcripts"}},"ID":19933642,"Language":"DE","BusinessShortNumber":"93.3642","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Beseitigung von steuerlichen Hindernissen bei grenz\u00fcberschreitenden Beteiligungsumstrukturierungen","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Der Standort Schweiz hat als Sitzstaat f\u00fcr international t\u00e4tige Unternehmen erheblich an Attraktivit\u00e4t verloren und bedarf der dringenden Verbesserung. Nachteilig sind insbesondere die steuerrechtlichen Hindernisse, die eine effiziente Gestaltung der Beteiligungsstrukturen im grenz\u00fcberschreitenden Verh\u00e4ltnis praktisch verunm\u00f6glichen.</p><p>Der Bundesrat wird daher ersucht sicherzustellen, gegebenenfalls durch gesetzliche Massnahmen, dass bei Unternehmensumstrukturierungen auf dem Wege des Anteilsaustausches \u00fcber die Grenze keine Besteuerung der stillen Reserven auf den \u00fcbertragenen Beteiligungsrechten erfolgt.</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Der Bundesrat beantragt, die Motion in ein Postulat umzuwandeln.","FederalCouncilProposal":2,"FederalCouncilProposalText":"Der Bundesrat beantragt, die Motion in ein Postulat umzuwandeln.","FederalCouncilProposalDate":"\/Date(791078400000)\/","SubmittedBy":"Cottier Anton","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(875577600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"Finanzdepartement","ResponsibleDepartmentAbbreviation":"EFD","IsLeadingDepartment":true,"Tags":null,"Category":"IV","Modified":"\/Date(1750816988773)\/","SubmissionDate":"\/Date(756000000000)\/","SubmissionCouncil":2,"SubmissionCouncilName":"St\u00e4nderat","SubmissionCouncilAbbreviation":"SR","SubmissionSession":4412,"SubmissionLegislativePeriod":44,"FirstCouncil1":2,"FirstCouncil1Name":"St\u00e4nderat","FirstCouncil1Abbreviation":"SR","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":null}}