The effective Grouptaxrateisdifferent from the statutorySwissincometax rateapplicable to the Company for the following reasons glencore.com glencore.com 實際集團稅率與適用於本公司的瑞士法定所得稅率不同,原因如下: 於二零一二年十二月三十一日以及二零一一年十二月三十一日的遞延稅項情況,分別可歸屬於下表所載...
The federal tax rate has a value of 8.5% and is levied on net income. A stamp duty, transfer tax and real property tax (in some cantons) also apply. How fast can you start a new business in Switzerland? The company incorporation process usually takes around 10 days. What are the ...
Swiss residents are liable for federal, cantonal, and municipal taxes on income from all sources on a worldwide basis. Recurring and non-recurring income of any kind is deemed income for income tax purposes. Federal and the variety of cantonal tax statutes do differ in their treatment of exe...
Many companies have moved to Switzerland to take advantage of low taxes, something that has cost its EU neighbours, said Jacqueline Badran, a businesswoman and federal lawmaker for the centre-left Social Democrats (SP). "We've taken away their tax base," she said. "If we wan...
Define Swiss franc. Swiss franc synonyms, Swiss franc pronunciation, Swiss franc translation, English dictionary definition of Swiss franc. Noun 1. Swiss franc - the basic unit of money in Switzerland franc - the basic monetary unit in many countries; eq
Unlike many other nations, the Swiss state cut back its nominal tax base in the long 1950s after experiencing a spectacular tax growth during the world wars. Cuts in federal income and turnover taxes were achieved by reducing the marginal rate, applying tax rebates, "elongating" the tax rate...
The fact that the calculations are done differently (at tax system). Both of these components are important to know about. How much tax at source? As usual in Switzerland, things are different for each canton. In Switzerland, taxes are due at the federal, cantonal, municipal and even churc...
Swiss Federal Statistical Office Swiss Federal Tax Administration Swiss Federal Veterinary Office Swiss Federation for Adult Learning Swiss Federation of Trade Unions Swiss Financial Analysts Association Swiss Financial Market Services Swiss Financial Planners Organization ...
The draft focused on a cut on the statutory corporate income tax rate from five to four percent beginning January 1, 2013. This occurrence is expected to reduce the communal, cantonal, and federal effective tax rate of a taxed corporation from 15.96 to 14.46 percent. The article also offers...
The consumer price index is prepared by the Swiss Federal Statistical Office for each month and released in the first or second week of the following month, e.g. the CPI for April is published within the first two weeks of May. The index is calculated on the basis of retail prices in ...