{"version":"1.0","provider_name":"de le Court","provider_url":"https:\/\/dlctax.ch\/en","title":"Transfer pricing et substance dans le secteur financier - de le Court","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"WQ3ZyPlwNQ\"><a href=\"https:\/\/dlctax.ch\/en\/transfer-pricing-et-substance-dans-le-secteur-financier\/\">Transfer pricing and substance in the financial sector<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/dlctax.ch\/en\/transfer-pricing-et-substance-dans-le-secteur-financier\/embed\/#?secret=WQ3ZyPlwNQ\" width=\"600\" height=\"338\" title=\"&#8220;Transfer pricing et substance dans le secteur financier&#8221; &#8212; de le Court\" data-secret=\"WQ3ZyPlwNQ\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\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:\/\/dlctax.ch\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"\ud83d\udc49 La contribuable est un tiers g\u00e9rant qui d\u00e9ploie aussi une activit\u00e9 de fund investment advisor pour un placement collectif de capitaux (PCC) de droit \u00e9tranger. Des contrats Investment Advisory Agreements ont \u00e9t\u00e9 sign\u00e9s entre la contribuable diverses entit\u00e9s y d\u00e9sign\u00e9es comme Investment managers. \ud83d\udc49 Le fisc a contr\u00f4l\u00e9 l&rsquo;ad\u00e9quation de la r\u00e9mun\u00e9ration de la [&hellip;]"}