{"id":19160,"date":"2016-05-01T15:12:16","date_gmt":"2016-05-01T13:12:16","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19160"},"modified":"2024-07-16T10:02:11","modified_gmt":"2024-07-16T08:02:11","slug":"administration-et-direction-effectives","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/administration-et-direction-effectives\/","title":{"rendered":"Administration et direction effectives"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Quels sont les indices qui permettent de d\u00e9terminer s’il y a lieu de s’\u00e9carter du si\u00e8ge formel pour l’assujettissement illimit\u00e9 \u00e0 l’imp\u00f4t ou l’assujettissement \u00e0 l’imp\u00f4t anticip\u00e9? Une fois de plus, les faits d\u00e9terminent le droit. Mais pour savoir quels sont les faits pertinents, encore faut-il conna\u00eetre le droit.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2553,"display_name":"Fr\u00e9d\u00e9ric de le Court","first_name":"Fr\u00e9d\u00e9ric","last_name":"de le Court","description":"

Avocat, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/06\/de-le-Court-Frederic-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/frederic-de-le-court\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/administration-et-direction-effectives\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-19160","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[2553]},"shp_steuerportal_must_use":{"translations":[{"id":19160,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/administration-et-direction-effectives\/","title":{"rendered":"Administration et direction effectives"},"language":"de"}]},"yoast_head":"\nAdministration et direction effectives • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/administration-et-direction-effectives\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Administration et direction effectives • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Quels sont les indices qui permettent de d\u00e9terminer s'il y a lieu de s'\u00e9carter du si\u00e8ge formel pour l'assujettissement illimit\u00e9 \u00e0 l'imp\u00f4t ou l'assujettissement \u00e0 l'imp\u00f4t anticip\u00e9? 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