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Question","BusinessTypeAbbreviation":"Qst.","Title":"Imposition minimale de l\u2019OCDE","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Un mois apr\u00e8s la votation en Suisse, l\u2019OCDE a apport\u00e9 au cadre r\u00e9glementaire r\u00e9gissant l\u2019imposition minimale d\u2019importants changements qui discrimineront fortement la Suisse et ses entreprises si notre pays devait, comme pr\u00e9vu, adapter sa l\u00e9gislation fiscale selon les prescriptions de l\u2019OCDE \u00e0 la premi\u00e8re \u00e9ch\u00e9ance possible, \u00e0 savoir d\u00e9but 2024. La modification la plus r\u00e9cente de l\u2019OCDE implique par exemple qu\u2019une entreprise am\u00e9ricaine tax\u00e9e \u00e0 un taux de 11&nbsp;% ne sera pas soumise au r\u00e9gime de l\u2019imposition minimale et qu\u2019aucun autre \u00c9tat n'aura le droit de percevoir la diff\u00e9rence entre ce taux et le taux minimal de 15&nbsp;%. La Suisse et ses entreprises ne profiteront en revanche pas de cette nouvelle r\u00e8gle.<br>- Pourquoi la Suisse a-t-elle approuv\u00e9 cette modification au sein du comit\u00e9 de l\u2019OCDE&nbsp;?<br>La derni\u00e8re modification en date des r\u00e8gles de l\u2019OCDE ne doit avoir effet que jusqu\u2019en 2026, mais de nombreux pays souhaitent apparemment qu\u2019elle soit introduite \u00e0 titre d\u00e9finitif.<br>- Quelles mesures le DFF prend-il pour que la Suisse ne soit pas durablement discrimin\u00e9e par rapport aux autres \u00c9tats&nbsp;?<br>- Le Conseil f\u00e9d\u00e9ral partage-t-il l\u2019avis selon lequel le contexte international et l\u2019am\u00e9nagement concret des r\u00e8gles d\u2019imposition minimale de l\u2019OCDE sont, \u00e0 l\u2019heure actuelle, trop incertains et que la Suisse ne peut pas d\u00e9cider, sur de telles bases, d\u2019introduire l\u2019imposition minimale de l\u2019OCDE \u00e0 la premi\u00e8re \u00e9ch\u00e9ance possible&nbsp;?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Matter Thomas","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1702307102000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"8|15|2446","Category":null,"Modified":"\/Date(1763098794710)\/","SubmissionDate":"\/Date(1701734400000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5201,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Politique internationale|\u00c9conomie|Fiscalit\u00e9"}}