{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"Domicile fiscal principal des personnes morales &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"V73ETmETEv\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/domicile-fiscal-principal-des-personnes-morales\/\">Domicile fiscal principal des personnes morales<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/domicile-fiscal-principal-des-personnes-morales\/embed\/#?secret=V73ETmETEv\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Domicile fiscal principal des personnes morales\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"V73ETmETEv\" 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":"La jurisprudence du Tribunal f\u00e9d\u00e9ral a r\u00e9cemment d\u00fb se pencher sur un nombre important d\u2019affaires relatives au domicile fiscal, ce qui a apport\u00e9 un certain dynamisme \u00e0 ce domaine, mais aussi, d\u2019un point de vue formel, une certaine confusion. Olivier Margraf passe en revue les arr\u00eats importants, les d\u00e9veloppements et leurs implications, en mettant l\u2019accent sur les personnes morales."}