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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } statutarische Gewinnsteuerbelastung

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
statutarische Gewinnsteuerbelastung
Name
statutory profit tax rate
Name
charge fiscale statutaire de l'impôt sur le bénéfice
Name
onere statutario dell’imposta sull’utile
dateModified
2018-04-17T16:36:21.8730000Z
Identifier
444937
URL
https://www.termdat.bk.admin.ch/entry/444937
citation
nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-05](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
citation
FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-05](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
citation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-05](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
citation
AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-05](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
position
1
Term Note
EXP: die statutarische Gewinnsteuerbelastung basiert auf den gesetzlich vorgegebenen Gewinnsteuersätzen und beträgt beim Bund 8.5%
Term Note
EXP: the statutory profit tax rate is based on the legally prescribed profit tax rates and at federal level, this is currently 8.5%
Term Note
EXP: la charge fiscale statutaire de l'impôt sur le bénéfice est basée sur les taux d'imposition du bénéfice prescrits par la loi; au niveau de la Confédération, elle se monte à 8,5 %
Term Note
EXP: l'onere statutario dell’imposta sull’utile si basa sulle aliquote dell’imposta sull’utile prescritte dalla legge e a livello di Confederazione ammonta all’8,5 per cento
termNoteCitation
nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-05](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
termNoteCitation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-05](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
termNoteCitation
after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-05](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
termNoteCitation
secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-05](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso effective profit tax rate
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain ECONOMY
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso effective profit tax rate
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.