{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20175267,Language='FR')/Transcripts"}},"ID":20175267,"Language":"FR","BusinessShortNumber":"17.5267","BusinessType":14,"BusinessTypeName":"Heure des questions. Question","BusinessTypeAbbreviation":"Qst.","Title":"Canton de Schaffhouse. Des r\u00e8gles particuli\u00e8res applicables aux revenus acquis \u00e0 l'\u00e9tranger","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le canton de Schaffhouse introduit dans son ordonnance sur les imp\u00f4ts directs une nouvelle disposition (paragraphe 45a) applicable aux soci\u00e9t\u00e9s de domicile et aux soci\u00e9t\u00e9s mixtes\u00a0: \"A moins que la soci\u00e9t\u00e9 concern\u00e9e ne fournisse des indications contraires, le r\u00e9gime ordinaire s'applique en r\u00e8gle g\u00e9n\u00e9rale \u00e0 10\u00a0% des revenus acquis \u00e0 l'\u00e9tranger au sens de l'art.\u00a079, al.\u00a02, deuxi\u00e8me phrase de la loi cantonale sur les imp\u00f4ts.\"</p><p>Que pense le Conseil f\u00e9d\u00e9ral de cette disposition, sous l'angle de l'\u00e9galit\u00e9 devant la loi, du degr\u00e9 d'acceptation au niveau international, notamment en ce qui concerne l'OCDE, et de la r\u00e9forme en cours de l'imposition des entreprises\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(1496707200000)\/","SubmittedBy":"Leutenegger Oberholzer Susanne","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1496707200000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"4|15|2446","Category":null,"Modified":"\/Date(1690518199337)\/","SubmissionDate":"\/Date(1496188800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5009,"SubmissionLegislativePeriod":50,"FirstCouncil1":null,"FirstCouncil1Name":null,"FirstCouncil1Abbreviation":null,"FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique d'Etat|\u00c9conomie|Fiscalit\u00e9"}}