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They are exempt from the cantonal corporate profit tax. [30] Moreover, cantonal law confers a "domicile privilege" on companies who are only administered in Switzerland, but whose business is conducted abroad; including shell corporations. [31] The cantons tax only around 10 percent of the worldwide profits of such companies. [31]
Download as PDF; Printable version; ... SR 641.92 – Federal Act on the repeal of the Savings Tax Act of ... 632.10 – Federal Law on the Swiss Customs Tariff (with ...
In December 2021, the Federal Assembly passed a bill abolishing the withholding tax levied on Swiss corporate bonds, in order to make them more attractive. [6] [7] [8] The request for a referendum was granted in May 2021, [9] and the vote took place on September 25, 2022, when the people narrowly rejected the amendment to the law with 52% of ...
Binders of the SR (here of international law). The Systematic Compilation of Federal Legislation (SR) (German: Systematische Sammlung des Bundesrechts, SR; French: Recueil systématique du droit fédéral, RS; Italian: Raccolta sistematica, RS) is the official compilation of all Swiss federal laws, ordinances, international and intercantonal treaties that are in force.
The foreign corporation will be subject to U.S. income tax on its effectively connected income, and will also be subject to the branch profits tax on any of its profits not reinvested in the U.S. [citation needed] Thus, many countries tax corporations under company tax rules and tax individual shareholders upon corporate distributions. Various ...
the value added tax (VAT) the federal direct tax (FDT) the withholding tax; the stamp duty; the military service substitute tax; Subdivisions of the FTA also take care of the application and enforcement of tax law, provide information on tax issues, further develop the tax system and help resolve international tax issues (e.g., double taxation ...
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A corporate tax is a tax imposed on the net profit of a corporation that is taxed at the entity level in a particular jurisdiction. Net profit for corporate tax is generally the financial statement net profit with modifications, and may be defined in great detail within each country's tax system. Such taxes may include income or other taxes.