{"id":19340,"date":"2015-04-01T10:11:17","date_gmt":"2015-04-01T08:11:17","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19340"},"modified":"2024-06-10T10:28:43","modified_gmt":"2024-06-10T08:28:43","slug":"reforme-de-limpot-anticipe-questions-ouvertes","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reforme-de-limpot-anticipe-questions-ouvertes\/","title":{"rendered":"R\u00e9forme de l\u2019imp\u00f4t anticip\u00e9: questions ouvertes"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Nul ne conteste la n\u00e9cessit\u00e9 de r\u00e9former l\u2019imp\u00f4t anticip\u00e9 (ci-apr\u00e8s IA), un imp\u00f4t d\u00e9sormais inadapt\u00e9 et m\u00eame un brin archa\u00efque dans le contexte international du moment.
\nLes deux principaux objectifs assign\u00e9s \u00e0 cette r\u00e9forme \u2013 \u00e9largir et dynamiser le march\u00e9 obligataire domestique, renforcer la fonction de garantie de recouvrement de l\u2019IA \u2013, ne sont pas davantage contestables, un changement plus radical de paradigme n\u2019\u00e9tant pas \u00e0 l\u2019ordre du jour de l\u2019agenda politique 2015.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2573,"display_name":"Michel Rousset","first_name":"Michel","last_name":"Rousset","description":"

Licenci\u00e9 IUHEI, Licenci\u00e9 et Docteur \u00e8s sciences \u00e9conomiques, Directeur adjoint Mirabaud & Cie SA, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/06\/michel_rousset-1-218x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/michel-rousset\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reforme-de-limpot-anticipe-questions-ouvertes\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-19340","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[2573]},"shp_steuerportal_must_use":{"translations":[{"id":19340,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reforme-de-limpot-anticipe-questions-ouvertes\/","title":{"rendered":"R\u00e9forme de l\u2019imp\u00f4t anticip\u00e9: questions ouvertes"},"language":"de"}]},"yoast_head":"\nR\u00e9forme de l\u2019imp\u00f4t anticip\u00e9: questions ouvertes • 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\/reforme-de-limpot-anticipe-questions-ouvertes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme de l\u2019imp\u00f4t anticip\u00e9: questions ouvertes • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Nul ne conteste la n\u00e9cessit\u00e9 de r\u00e9former l\u2019imp\u00f4t anticip\u00e9 (ci-apr\u00e8s IA), un imp\u00f4t d\u00e9sormais inadapt\u00e9 et m\u00eame un brin archa\u00efque dans le contexte international du moment. 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