{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263570,Language='FR')/Transcripts"}},"ID":20263570,"Language":"FR","BusinessShortNumber":"26.3570","BusinessType":8,"BusinessTypeName":"Interpellation","BusinessTypeAbbreviation":"Ip.","Title":"Abolir l'imposition minimale de l'OCDE","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Dans ses r\u00e9ponses \u00e0 l\u2019interpellation&nbsp;25.3253 et \u00e0 la motion&nbsp;23.4403, le Conseil f\u00e9d\u00e9ral a donn\u00e9 un avis rassurant face aux interrogations quant \u00e0 l\u2019application en Suisse de l\u2019imposition minimale de l\u2019OCDE, dont notre pays a \u00e9t\u00e9 l\u2019un des premiers \u00e0 l\u2019avoir introduite.</p><p>Toutefois, au Forum \u00e9conomique mondial de Davos de l\u2019ann\u00e9e derni\u00e8re, la conseill\u00e8re f\u00e9d\u00e9rale Karin Keller-Sutter avait d\u00e9j\u00e0 soulign\u00e9 que l\u2019application des taux minimaux aux grands groupes internationaux avait entra\u00een\u00e9 une perte de comp\u00e9titivit\u00e9 pour la place \u00e9conomique suisse. De son c\u00f4t\u00e9, Gabriel Zucman, directeur de l\u2019Observatoire europ\u00e9en de la fiscalit\u00e9, a d\u00e9clar\u00e9 que l\u2019imposition minimale de l\u2019OCDE \u00ab&nbsp;\u00e9tait sous assistance respiratoire&nbsp;\u00bb.</p><p>Comme chacun le sait, sur les 147&nbsp;\u00c9tats signataires, seule une soixantaine ont mis en vigueur l\u2019imposition minimale. Parmi les \u00c9tats qui ne l\u2019ont pas fait, figurent, outre les \u00c9tats du groupe des BRICS, les \u00c9tats-Unis. Le pr\u00e9sident Donald Trump a d\u00e9clar\u00e9 que non seulement les \u00c9tats-Unis n\u2019appliqueront pas le taux minimum, mais il a \u00e9galement annonc\u00e9 des mesures de r\u00e9torsion \u00e0 l\u2019encontre des pays qui imposeraient des pr\u00e9l\u00e8vements fiscaux extraterritoriaux aux entreprises am\u00e9ricaines.</p><p>\u00c0 la mi-mai, deux nouveaux \u00e9l\u00e9ments sont apparus&nbsp;:</p><ul style=\"list-style-type:disc;\"><li>il ressort du Swiss Tax Report&nbsp;2026 que la Suisse se trouve d\u00e9savantag\u00e9e par rapport aux \u00c9tats-Unis \u00e0 la suite de l\u2019introduction des taux minimaux&nbsp;;</li><li>la Chambre de commerce suisse-am\u00e9ricaine, s\u2019appuyant sur une \u00e9tude de l\u2019Universit\u00e9 de Saint-Gall, recommande d\u2019abolir l\u2019imposition minimale de l\u2019OCDE.</li></ul><p>&nbsp;</p><p>Au vu de ce qui pr\u00e9c\u00e8de, je prie le Conseil f\u00e9d\u00e9ral de r\u00e9pondre aux questions suivantes&nbsp;:</p><ul style=\"list-style-type:disc;\"><li>Quel est le bilan de la mise en \u0153uvre de l\u2019imposition minimale de l\u2019OCDE en Suisse&nbsp;?</li><li>Quelle est sa position concernant la recommandation de la Chambre de commerce suisse-am\u00e9ricaine, qui s\u2019appuie sur une \u00e9tude de l\u2019Universit\u00e9 de Saint-Gall, selon laquelle la Suisse devrait abolir l\u2019imposition minimale de l\u2019OCDE&nbsp;?&nbsp;</li><li>A-t-il l\u2019intention d\u2019examiner s\u00e9rieusement la recommandation mentionn\u00e9e \u00e0 la question pr\u00e9c\u00e9dente&nbsp;?</li><li>Quelles mesures sont pr\u00e9vues pour rem\u00e9dier aux dommages caus\u00e9s par cette imposition \u00e0 la comp\u00e9titivit\u00e9 de la place \u00e9conomique suisse, dommages qui ont \u00e9galement \u00e9t\u00e9 constat\u00e9s par la conseill\u00e8re f\u00e9d\u00e9rale Karin Keller Sutter&nbsp;?</li></ul>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Quadri Lorenzo","BusinessStatus":202,"BusinessStatusText":"D\u00e9pos\u00e9","BusinessStatusDate":"\/Date(1780531200000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"15|2446","Category":null,"Modified":"\/Date(1783679095490)\/","SubmissionDate":"\/Date(1780531200000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5214,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"\u00c9conomie|Fiscalit\u00e9"}}