{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Subject(ID=27832L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Subject(ID=27832L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Subject"},"Meetings":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Meeting(ID=1747L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1747L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Meeting"},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1747L,Language='DE')/Sessions"}},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Meeting(ID=1747L,Language='DE')/Subjects"}},"ID":"1747","Language":"DE","MeetingNumber":6,"IdSession":4912,"SessionNumber":12,"SessionName":"Fr\u00fchjahrssession 2014","Council":1,"CouncilName":"Nationalrat","CouncilAbbreviation":"NR","Date":"\/Date(1394409600000)\/","Begin":"1430","Modified":"\/Date(1447070354553)\/","LegislativePeriodNumber":49,"PublicationStatus":"final","MeetingOrderText":"Sechste Sitzung","SortOrder":6,"Location":"N"},"SubjectsBusiness":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20145071,IdSubject=27832L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20145071,IdSubject=27832L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.SubjectBusiness"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20145071,IdSubject=27832L,Language='DE')/Subjects"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/SubjectBusiness(BusinessNumber=20145071,IdSubject=27832L,Language='DE')/Businesses"}},"IdSubject":"27832","BusinessNumber":20145071,"Language":"DE","BusinessShortNumber":"14.5071","Title":"Steueroptimierung via Offshore-Gesellschaften von Schweizer Unternehmen","SortOrder":1,"PublishedNotes":null,"Modified":"\/Date(1447069656003)\/","TitleDE":"Fragestunde. Frage\nLeutenegger Oberholzer Susanne.\nSteueroptimierung\nvia Offshore-Gesellschaften\nvon Schweizer Unternehmen","TitleFR":"Heure des questions. Question\nLeutenegger Oberholzer Susanne.\nOptimisation fiscale\nvia les soci\u00e9t\u00e9s offshore\ndes soci\u00e9t\u00e9s suisses","TitleIT":null}]},"Transcripts":{"results":[{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=159069L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159069L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159069L,Language='DE')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159069L,Language='DE')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159069L,Language='DE')/Businesses"}},"ID":"159069","Language":"DE","IdSubject":"27832","VoteId":null,"PersonNumber":3934,"Type":1,"Text":"<pd_text><p>Grunds\u00e4tzlich erfolgt auch die Veranlagung der direkten Bundessteuer durch die Steuerbeh\u00f6rden der Kantone. Die Eidgen\u00f6ssische Steuerverwaltung hat im Rahmen ihrer Aufsichtst\u00e4tigkeit die M\u00f6glichkeit, \u00dcberpr\u00fcfungen vorzunehmen.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20140310","MeetingVerbalixOid":2425,"IdSession":"4912","SpeakerFirstName":"Eveline","SpeakerLastName":"Widmer-Schlumpf","SpeakerFullName":"Widmer-Schlumpf Eveline","SpeakerFunction":"BR-F","CouncilId":99,"CouncilName":"Bundesrat","CantonId":18,"CantonName":"Graub\u00fcnden","CantonAbbreviation":"GR","ParlGroupName":null,"ParlGroupAbbreviation":null,"SortOrder":3,"Start":"\/Date(1394467327184)\/","End":"\/Date(1394467346985)\/","Function":"BR-F","DisplaySpeaker":true,"LanguageOfText":"DE","Modified":"\/Date(1774877520985)\/","StartTimeWithTimezone":"\/Date(1394467327183+0060)\/","EndTimeWithTimezone":"\/Date(1394467346987+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null},{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=159070L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159070L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159070L,Language='DE')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159070L,Language='DE')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159070L,Language='DE')/Businesses"}},"ID":"159070","Language":"DE","IdSubject":"27832","VoteId":null,"PersonNumber":487,"Type":1,"Text":"<pd_text><p>Ich h\u00e4tte eine Anschlussfrage auf Ihre Antwort zu Frage 2: Wer kontrolliert jetzt, dass die Veranlagung bei der direkten Bundessteuer richtig erfolgt?</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20140310","MeetingVerbalixOid":2425,"IdSession":"4912","SpeakerFirstName":"Susanne","SpeakerLastName":"Leutenegger Oberholzer","SpeakerFullName":"Leutenegger Oberholzer Susanne","SpeakerFunction":"Mit-F","CouncilId":1,"CouncilName":"Nationalrat","CantonId":13,"CantonName":"Basel-Landschaft","CantonAbbreviation":"BL","ParlGroupName":"Sozialdemokratische Fraktion","ParlGroupAbbreviation":"S","SortOrder":2,"Start":"\/Date(1394467303776)\/","End":"\/Date(1394467327184)\/","Function":"Mit-F","DisplaySpeaker":true,"LanguageOfText":"DE","Modified":"\/Date(1774877520980)\/","StartTimeWithTimezone":"\/Date(1394467303777+0060)\/","EndTimeWithTimezone":"\/Date(1394467327183+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null},{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Transcript(ID=159071L,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159071L,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Transcript"},"Subjects":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159071L,Language='DE')/Subjects"}},"MembersCouncil":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159071L,Language='DE')/MembersCouncil"}},"Businesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Transcript(ID=159071L,Language='DE')/Businesses"}},"ID":"159071","Language":"DE","IdSubject":"27832","VoteId":null,"PersonNumber":3934,"Type":1,"Text":"<pd_text><p>Zu Frage 1: Grunds\u00e4tzlich existieren keine legalen Gewinnverschiebungen. Gewinne sollen grunds\u00e4tzlich dort besteuert werden, wo Mehrwerte entstehen. </p>\n<p>Zu Frage 2: Die Strukturen schweizerischer Gesellschaften werden durch die Steuerbeh\u00f6rden des Bundes und der Kantone im Rahmen ihrer T\u00e4tigkeiten \u00fcberpr\u00fcft. Stellen die Steuerbeh\u00f6rden Unrechtm\u00e4ssigkeiten fest, wird gegen missbr\u00e4uchliche Strukturen vorgegangen. </p>\n<p>Zu Frage 3: Zu einzelnen Steuerpflichtigen kann der Bundesrat keine Stellung nehmen. Der Kanton Bern hat am 19. Februar 2014 mitgeteilt, dass er keine weiteren Abkl\u00e4rungen und Sonderpr\u00fcfungen bez\u00fcglich der Ammann-Gruppe vornehmen wird. </p>\n<p>Zu Frage 4: Zurzeit sind zirka 240 Schweizer Unternehmen an der B\u00f6rse kotiert. Die meisten sind international t\u00e4tig und haben eine Vielzahl von Tochterunternehmen im Ausland. Ein Katalog \u00fcber die jeweiligen Sitze dieser Tochterunternehmen im Ausland besteht nicht.</p>\n</pd_text>","MeetingCouncilAbbreviation":"N","MeetingDate":"20140310","MeetingVerbalixOid":2425,"IdSession":"4912","SpeakerFirstName":"Eveline","SpeakerLastName":"Widmer-Schlumpf","SpeakerFullName":"Widmer-Schlumpf Eveline","SpeakerFunction":"BR-F","CouncilId":99,"CouncilName":"Bundesrat","CantonId":18,"CantonName":"Graub\u00fcnden","CantonAbbreviation":"GR","ParlGroupName":null,"ParlGroupAbbreviation":null,"SortOrder":1,"Start":"\/Date(1394467224092)\/","End":"\/Date(1394467303776)\/","Function":"BR-F","DisplaySpeaker":true,"LanguageOfText":"DE","Modified":"\/Date(1774877520978)\/","StartTimeWithTimezone":"\/Date(1394467224093+0060)\/","EndTimeWithTimezone":"\/Date(1394467303777+0060)\/","VoteBusinessNumber":null,"VoteBusinessShortNumber":null,"VoteBusinessTitle":null}]},"ID":"27832","Language":"DE","IdMeeting":"1747","VerbalixOid":431123,"SortOrder":46,"Modified":"\/Date(1774877520975)\/"}}