{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Iris Stalder","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/iris-stalder\/","title":"Avant-projet de trust suisse &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Vm9TFQSsEm\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/\">Avant-projet de trust suisse<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/avant-projet-de-trust-suisse\/embed\/#?secret=Vm9TFQSsEm\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Avant-projet de trust suisse\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"Vm9TFQSsEm\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Le 12 janvier 2022, le Conseil f\u00e9d\u00e9ral - suite \u00e0 diverses interventions politiques - a ouvert la consultation sur l'introduction du trust en tant qu'institution juridique suisse. Andrea Opel et Stefan Oesterhelt examinent la proposition du Conseil f\u00e9d\u00e9ral de r\u00e9gler l'imposition du trust en droit positif et mettent en \u00e9vidence les difficult\u00e9s qui se posent lors de l'int\u00e9gration du trust, issu de la common law, dans le droit fiscal suisse.","thumbnail_url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/03\/StR42022-OO-Grafik1.jpg"}