{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20223396,Language='FR')/Transcripts"}},"ID":20223396,"Language":"FR","BusinessShortNumber":"22.3396","BusinessType":6,"BusinessTypeName":"Postulat","BusinessTypeAbbreviation":"Po.","Title":"Mettre en place une pratique fiscale uniforme pour \u00e9viter une p\u00e9nalisation des entreprises suisses","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 d'\u00e9tablir un rapport sur les probl\u00e9matiques mises en \u00e9vidence dans la motion 19.4635 \" Mettre en place une pratique fiscale uniforme pour \u00e9viter une p\u00e9nalisation des entreprises suisses \". Ce rapport devra notamment englober les \u00e9l\u00e9ments ci-apr\u00e8s.</p><p>- Il devra pr\u00e9senter un \u00e9tat des lieux de la pratique fiscale suisse en comparaison avec les usages internationaux.</p><p>- Cet \u00e9tat des lieux devra notamment mettre en \u00e9vidence la diff\u00e9rence entre les cons\u00e9quences de la th\u00e9orie dite du b\u00e9n\u00e9ficiaire direct et celles de la th\u00e9orie dite du triangle pour les soci\u00e9t\u00e9s concern\u00e9es.</p><p>- Les probl\u00e8mes pour les soci\u00e9t\u00e9s concern\u00e9es mis en \u00e9vidence par l'\u00e9tat des lieux devront \u00eatre clairement identifi\u00e9s.</p><p>- Le rapport devra proposer des solutions envisageables \u00e0 ces probl\u00e8mes. Il devra \u00e9galement montrer leurs cons\u00e9quences, en particulier sur les recettes fiscales de la Conf\u00e9d\u00e9ration.</p>","ReasonText":"<p>Uniquement en allemand</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Le Conseil f\u00e9d\u00e9ral propose d'accepter le postulat.","FederalCouncilProposal":18,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral propose d'accepter le postulat.","FederalCouncilProposalDate":"\/Date(1660694400000)\/","SubmittedBy":null,"BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1758183736000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"15|24|2446","Category":"IV","Modified":"\/Date(1758615795070)\/","SubmissionDate":"\/Date(1651708800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5114,"SubmissionLegislativePeriod":51,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"\u00c9conomie|Finances|Fiscalit\u00e9"}}