{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20263788,Language='FR')/Transcripts"}},"ID":20263788,"Language":"FR","BusinessShortNumber":"26.3788","BusinessType":8,"BusinessTypeName":"Interpellation","BusinessTypeAbbreviation":"Ip.","Title":"\u00c9quit\u00e9 fiscale, transparence, obligation de d\u00e9clarer et mise en oeuvre dans le cas des influenceurs assujettis \u00e0 l'imp\u00f4t","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>La transformation num\u00e9rique a donn\u00e9 naissance \u00e0 de nouvelles activit\u00e9s \u00e9conomiques. Sur le th\u00e8me de l\u2019\u00e9conomie de plateformes, le Conseil f\u00e9d\u00e9ral est pri\u00e9 de r\u00e9pondre aux questions suivantes&nbsp;:&nbsp;</p><p>1. Combien de contr\u00f4les fiscaux ont \u00e9t\u00e9 effectu\u00e9s aupr\u00e8s d\u2019influenceurs au cours des cinq derni\u00e8res ann\u00e9es&nbsp;?</p><p>2. \u00c0 combien s\u2019\u00e9l\u00e8vent les chiffres d\u2019affaires des influenceurs et des cr\u00e9ateurs de contenu&nbsp;?</p><p>3. Quelles estimations existent concernant les revenus non d\u00e9clar\u00e9s&nbsp;?</p><p>4. Les autorit\u00e9s fiscales utilisent-elles des donn\u00e9es issues des r\u00e9seaux sociaux&nbsp;?</p><p>Dans la n\u00e9gative, faudrait-il modifier la l\u00e9gislation&nbsp;?</p><p>5. Quelles mesures le Conseil f\u00e9d\u00e9ral estime-t-il n\u00e9cessaires, notamment dans le cas o\u00f9 les recettes publicitaires proviennent majoritairement de Suisse et o\u00f9 l\u2019assujettissement \u00e0 l\u2019imp\u00f4t \u00e0 l\u2019\u00e9tranger (par exemple \u00e0 Duba\u00ef) est limit\u00e9&nbsp;?</p><p>6. Quelles modifications faudrait-il \u00e9ventuellement apporter aux conventions contre les doubles impositions&nbsp;?</p><p>7. Quelles lacunes dans la mise en \u0153uvre le Conseil f\u00e9d\u00e9ral identifie-t-il&nbsp;?&nbsp;</p>","ReasonText":"<p>Les personnes qui gagnent leur vie gr\u00e2ce aux r\u00e9seaux sociaux doivent faire l\u2019objet du m\u00eame traitement fiscal que les ind\u00e9pendants, les entrepreneurs ou les salari\u00e9s. Selon le nombre d\u2019abonn\u00e9s, les influenceurs peuvent compter sur diff\u00e9rentes sources de revenus&nbsp;: collaborations avec des marques, parrainage, liens affili\u00e9s ou produits gratuits. Tous ces revenus sont imposables d\u00e8s le premier franc. De m\u00eame, les prestations en nature (telles que les produits cosm\u00e9tiques, les sorties ou les nuit\u00e9es d\u2019h\u00f4tel) doivent \u00eatre consid\u00e9r\u00e9es comme des transactions d\u2019\u00e9change et impos\u00e9es en tant qu\u2019avantages monnayables.&nbsp;</p><p>L\u2019assujettissement des influenceurs est un sujet d\u2019actualit\u00e9 dans certains pays europ\u00e9ens. L\u2019analyse de l\u2019\u00e9conomie des cr\u00e9ateurs, l\u2019obligation de d\u00e9clarer des plateformes et la mise en place de r\u00e8gles claires concernant les prestations en nature font l\u2019objet de d\u00e9bats anim\u00e9s. En Suisse aussi, les r\u00e9seaux sociaux offrent aux influenceurs plusieurs sources de revenu, ce qui soul\u00e8ve diverses questions.&nbsp;</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Locher Miriam","BusinessStatus":202,"BusinessStatusText":"D\u00e9pos\u00e9","BusinessStatusDate":"\/Date(1781740800000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"34|44|2446","Category":null,"Modified":"\/Date(1783446179777)\/","SubmissionDate":"\/Date(1781740800000)\/","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":"M\u00e9dias et communication|Emploi et travail|Fiscalit\u00e9"}}