{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145088,Language='FR')/Transcripts"}},"ID":20145088,"Language":"FR","BusinessShortNumber":"14.5088","BusinessType":14,"BusinessTypeName":"Heure des questions. Question","BusinessTypeAbbreviation":"Qst.","Title":"Soci\u00e9t\u00e9s extraterritoriales. Combien de milliards d'imp\u00f4ts la Conf\u00e9d\u00e9ration, les cantons et les communes perdent-ils?","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>1. Est-il d\u00e9sormais \"normal\" qu'une entreprise qui a son si\u00e8ge en Suisse g\u00e8re plusieurs soci\u00e9t\u00e9s extraterritoriales pour \u00e9viter de payer des imp\u00f4ts\u00a0?</p><p>2. L'article 50 de la loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct est-il syst\u00e9matiquement contourn\u00e9\u00a0?</p><p>3. L'Administration f\u00e9d\u00e9rale des contributions contr\u00f4le-t-elle l'imposition des personnes morales effectu\u00e9e par les cantons\u00a0? Dans la n\u00e9gative, pourquoi ne le fait-elle pas\u00a0?</p><p>4. Compte tenu des r\u00e9cents \u00e9v\u00e9nements, l'Administration f\u00e9d\u00e9rale des contributions contr\u00f4le-t-elle l'imposition du groupe Ammann, sis \u00e0 Langenthal\u00a0? Dans la n\u00e9gative, pourquoi ne le fait-elle pas\u00a0?</p><p>5. \u00c0 combien s'\u00e9l\u00e8vent les pertes fiscales subies par la Conf\u00e9d\u00e9ration, les cantons et les communes\u00a0?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>La r\u00e9ponse du Conseil f\u00e9d\u00e9ral n'existe qu'en allemand.</p>","FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":"\/Date(1394409600000)\/","SubmittedBy":"Kiener Nellen Margret","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1394409600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"24","Category":null,"Modified":"\/Date(1690527536050)\/","SubmissionDate":"\/Date(1393977600000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4912,"SubmissionLegislativePeriod":49,"FirstCouncil1":null,"FirstCouncil1Name":null,"FirstCouncil1Abbreviation":null,"FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}