{"id":32141,"date":"2021-02-26T23:05:00","date_gmt":"2021-02-26T22:05:00","guid":{"rendered":"https:\/\/forum-sav-fsa.ch\/evaluation-des-titres-non-cotes-des-societes-davocats-questions-choisies\/"},"modified":"2023-05-17T20:27:16","modified_gmt":"2023-05-17T18:27:16","slug":"evaluation-des-titres-non-cotes-des-societes-davocats-questions-choisies","status":"publish","type":"post","link":"https:\/\/forum-sav-fsa.ch\/de\/evaluation-des-titres-non-cotes-des-societes-davocats-questions-choisies\/","title":{"rendered":"\u00c9valuation des titres non cot\u00e9s des soci\u00e9t\u00e9s d&#8217;avocats \u2013 Questions choisies"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32141\" class=\"elementor elementor-32141 elementor-31907\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63c1c74 elementor-section-full_width elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"63c1c74\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b9c541\" data-id=\"6b9c541\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1b4586 elementor-widget elementor-widget-text-editor\" data-id=\"c1b4586\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><p>ANTOINE BERTHOUD<\/p><p>Avocat, D. E. S. en droit fiscal, Associe\u0301 de Bru\u0308derlein, Berthoud, Martin-du Pan &amp; Dubois-Ferrie\u0300re, Gene\u0300ve<\/p><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80e9922 elementor-widget elementor-widget-text-editor\" data-id=\"80e9922\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><p>Pour l\u2019e\u0301valuation des actions ou parts de socie\u0301te\u0301s d\u2019avocats en vue de de\u0301terminer leur fortune imposable, les juridictions administratives appliquent syste\u0301matiquement une circulaire de la Confe\u0301rence suisse des impo\u0302ts. L\u2019auteur s\u2019interroge sur la le\u0301gitimite\u0301 de cette pratique et critique l\u2019inade\u0301quation de certaines re\u0300gles pose\u0301es par cette circulaire aux particularite\u0301s des socie\u0301te\u0301s de service, et plus spe\u0301cifiquement des socie\u0301te\u0301s d\u2019avocats.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de4c00a elementor-widget elementor-widget-coachfocus_core_button\" data-id=\"de4c00a\" data-element_type=\"widget\" data-widget_type=\"coachfocus_core_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<a class=\"qodef-shortcode qodef-m  qodef-button qodef-layout--filled qodef-html--link\" href=\"https:\/\/forum-sav-fsa.ch\/wp-content\/uploads\/2023\/03\/Evaluation-des-titres-non-cotes-des-societes-davocats-\u2013-questions-choisies_AR-2021-02.pdf\" target=\"_blank\"  >\n\t<span class=\"qodef-m-text\">T\u00e9l\u00e9charger le dossier<\/span>\n<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ANTOINE BERTHOUD Avocat, D. E. S. en droit fiscal, Associe\u0301 de Bru\u0308derlein, Berthoud, Martin-du Pan &amp; Dubois-Ferrie\u0300re, Gene\u0300ve Pour l\u2019e\u0301valuation des actions ou parts de socie\u0301te\u0301s d\u2019avocats en vue de de\u0301terminer leur fortune imposable, les juridictions administratives appliquent syste\u0301matiquement une circulaire de la Confe\u0301rence suisse des impo\u0302ts. L\u2019auteur s\u2019interroge sur la le\u0301gitimite\u0301 de cette pratique [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[115],"tags":[],"class_list":["post-32141","post","type-post","status-publish","format-standard","hentry","category-ressources-en-francais"],"_links":{"self":[{"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/posts\/32141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/comments?post=32141"}],"version-history":[{"count":2,"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/posts\/32141\/revisions"}],"predecessor-version":[{"id":32360,"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/posts\/32141\/revisions\/32360"}],"wp:attachment":[{"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/media?parent=32141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/categories?post=32141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/forum-sav-fsa.ch\/de\/wp-json\/wp\/v2\/tags?post=32141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}