{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20165595,Language='FR')/Transcripts"}},"ID":20165595,"Language":"FR","BusinessShortNumber":"16.5595","BusinessType":14,"BusinessTypeName":"Heure des questions. Question","BusinessTypeAbbreviation":"Qst.","Title":"R\u00e9forme de l'imposition des entreprises II. Montant des r\u00e9serves issues d'apports de capital et montant effectivement vers\u00e9 sous forme de dividendes","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>D'ann\u00e9e en ann\u00e9e, les r\u00e9serves issues d'apports de capital (RIAC) que l'Administration f\u00e9d\u00e9rale des contributions accepte comme pouvant \u00eatre vers\u00e9es \u00e0 titre de dividendes exon\u00e9r\u00e9s d'imp\u00f4t croissent vigoureusement.</p><p>1. Quel \u00e9tait le montant de ces RIAC en date du 30 novembre 2016\u00a0?</p><p>2. Quel en a \u00e9t\u00e9 le montant effectivement vers\u00e9 \u00e0 titre de dividendes exon\u00e9r\u00e9s d'imp\u00f4t entre le 1er janvier 2011 et le 30 novembre 2016 inclus\u00a0?</p><p>3. Quel pourcentage de ce montant a-t-il \u00e9t\u00e9 vers\u00e9 \u00e0 l'\u00e9tranger\u00a0?</p><p>4. Comment les nouvelles annonces de RIAC ont-elles \u00e9volu\u00e9 au cours des ann\u00e9es en question\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(1481500800000)\/","SubmittedBy":"Kiener Nellen Margret","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1481500800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"15|24|2446","Category":null,"Modified":"\/Date(1690520601617)\/","SubmissionDate":"\/Date(1481068800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5006,"SubmissionLegislativePeriod":50,"FirstCouncil1":null,"FirstCouncil1Name":null,"FirstCouncil1Abbreviation":null,"FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"\u00c9conomie|Finances|Fiscalit\u00e9"}}