{"id":157274,"date":"2014-11-01T08:56:52","date_gmt":"2014-11-01T08:56:52","guid":{"rendered":"https:\/\/dievolkswirtschaft.ch\/main-focus-posts\/ein-komplexes-grossprojekt-die-unternehmenssteuerreform-iii\/"},"modified":"2022-02-14T14:47:35","modified_gmt":"2022-02-14T13:47:35","slug":"un-grand-projet-complexe-la-troisieme-reforme-de-limposition-des-entreprises","status":"publish","type":"main_focus_post","link":"https:\/\/dievolkswirtschaft.ch\/fr\/dossiers\/un-grand-projet-complexe-la-troisieme-reforme-de-limposition-des-entreprises\/","title":{"rendered":"Un grand projet complexe: la troisi\u00e8me r\u00e9forme de l&#8217;imposition des entreprises"},"content":{"rendered":"<p>La fa\u00e7on dont certaines soci\u00e9t\u00e9s sont avantag\u00e9es fiscalement &#8211; par exemple les holdings &#8211; n&#8217;est plus accept\u00e9e \u00e0 l&#8217;\u00e9tranger. La troisi\u00e8me r\u00e9forme de l&#8217;imposition des entreprises pr\u00e9voit une s\u00e9rie de mesures destin\u00e9es \u00e0 rem\u00e9dier \u00e0 la diminution des recettes fiscales qui r\u00e9sulterait d&#8217;une suppression des statuts sp\u00e9ciaux cantonaux. On trouve parmi celles-ci la \u00ablicence box\u00bb et l\u2019adaptation des paiements vers\u00e9s par la Conf\u00e9d\u00e9ration \u00e0 titre compensatoire. Trois cantons s\u2019expriment sur la complexit\u00e9 de ce grand project.<\/p>","protected":false},"author":4238,"featured_media":0,"template":"","acf":{"main_focus_post_central_image":"","main_focus_posts_list":[117374,117313,116557,117295,117369,117364,117359,117354,117349,117344],"animation":null},"_links":{"self":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/main_focus_post\/157274"}],"collection":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/main_focus_post"}],"about":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/types\/main_focus_post"}],"author":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/4238"}],"version-history":[{"count":1,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/main_focus_post\/157274\/revisions"}],"predecessor-version":[{"id":160922,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/main_focus_post\/157274\/revisions\/160922"}],"acf:post":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117344"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117349"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117354"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117359"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117364"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117369"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117295"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/116557"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117313"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/117374"}],"wp:attachment":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/media?parent=157274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}