{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20183718,Language='DE')/Transcripts"}},"ID":20183718,"Language":"DE","BusinessShortNumber":"18.3718","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Berechnung des Beteiligungsabzugs (Verhinderung einer zus\u00e4tzlichen Gewinnsteuerbelastung, die sich aus der Emission von Finanzinstrumenten durch die Konzernobergesellschaft und der konzerninternen Weitergabe der Mittel aus diesen Instrumenten ergibt)","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>In der Botschaft zum Gesch\u00e4ft 18.020 sieht der Bundesrat vor, den Beteiligungsabzug auf systemrelevante Banken zu beschr\u00e4nken.</p><p>In seiner Botschaft (BBl 2018 1276, 1.3.3) anerkennt der Bundesrat, dass es zur Ausdehnung desselben Mechanismus auf alle Branchen einer neuen Regelung bei der Verrechnungssteuererhebung auf den Zinszahlungen bed\u00fcrfte, wie dies in der derzeit sistierten Reformvorlage der Verrechnungssteuer vorgesehen ist.</p><p>Der Bundesrat wird somit beauftragt, daf\u00fcr zu sorgen, dass die Arbeiten an dieser Reformvorlage unverz\u00fcglich wiederaufgenommen werden.</p><p>Eine Minderheit (M\u00fcller Leo, Bertschy, Birrer-Heimo, de Buman, Jans, Leutenegger Oberholzer, Marra, Pardini, Ritter, Rytz Regula) beantragt die Ablehnung der Motion.</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Der Bundesrat beantragt die Annahme der Motion.","FederalCouncilProposal":19,"FederalCouncilProposalText":"Der Bundesrat beantragt die Annahme der Motion.","FederalCouncilProposalDate":"\/Date(1541548800000)\/","SubmittedBy":null,"BusinessStatus":215,"BusinessStatusText":"Berichterstattung zum Umsetzungsstand des Vorstosses liegt vor","BusinessStatusDate":"\/Date(1775001600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"Finanzdepartement","ResponsibleDepartmentAbbreviation":"EFD","IsLeadingDepartment":true,"Tags":"24|2446","Category":"IV","Modified":"\/Date(1779311085810)\/","SubmissionDate":"\/Date(1536019200000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Nationalrat","SubmissionCouncilAbbreviation":"NR","SubmissionSession":5014,"SubmissionLegislativePeriod":50,"FirstCouncil1":1,"FirstCouncil1Name":"Nationalrat","FirstCouncil1Abbreviation":"NR","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finanzwesen|Steuer"}}