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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Von der OECD im Zusammenhang mit Patentboxen erarbeiteteter Ansatz, wonach Gewinne aus Patenten und vergleichbaren Rechten im Verhältnis des steuerpflichtigen zurechenbaren Forschungs- und Entwicklungsaufwands zum gesamten F&E-Aufwand ermässigt besteuert werden können.

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

Attributes

Name
modifizierter Nexusansatz
Name
modified Nexus approach
Name
approche Nexus modifiée
Name
approccio Nexus modificato
Description
Von der OECD im Zusammenhang mit Patentboxen erarbeiteteter Ansatz, wonach Gewinne aus Patenten und vergleichbaren Rechten im Verhältnis des steuerpflichtigen zurechenbaren Forschungs- und Entwicklungsaufwands zum gesamten F&E-Aufwand ermässigt besteuert werden können.
Description
Approach drawn up by the OECD in connection with patent boxes, according to which profits from patents and similar rights can be taxed at a reduced rate based on the relationship between research and development expenses attributable to the taxpayer (R&D expenses) and total R&D expenses.
Description
Approche élaborée par l'OCDE dans le cadre des travaux sur les patent boxes selon laquelle les bénéfices provenant de brevets et de droits comparables peuvent bénéficier d'une imposition privilégiée en proportion des dépenses de recherche et de développement (R&D) imputables au contribuable par rapport au total des dépenses de R&D.
Description
Approccio elaborato dall’OCSE in relazione al modello patent box secondo il quale gli utili da brevetti e diritti analoghi possono essere tassati ad un’aliquota ridotta in rapporto alle spese per la ricerca e lo sviluppo imputabili al contribuente rispetto al totale delle spese di ricerca e sviluppo.
dateModified
2018-04-18T09:01:05.2100000Z
Identifier
444951
URL
https://www.termdat.bk.admin.ch/entry/444951
citation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
citation
FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
citation
AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
citation
AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
position
1
Term Note
EXP: um die Finanzierung und die Kontrolle für die von Konzerngesellschaften im Ausland durchgeführte F&E abzugelten, ist ein Zuschlag (sog. Uplift) von 30% des zurechenbaren F&E-Aufwands vorgesehen
Term Note
EXP: a supplement (uplift) corresponding to 30% of the R&D expenses attributable to the taxpayer is envisaged to compensate for the financing and control particularly of R&D carried out abroad by group companies
Term Note
EXP: afin de compenser le financement et le contrôle des activités de R&D effectuées à l'étranger par des sociétés du groupe, une majoration (uplift) correspondant à 30 % des dépenses de R&D imputables au contribuable est prévue
Term Note
EXP: secondo questo questo approccio, per beneficiare dell’agevolazione fiscale relativa ai redditi derivanti da beni immateriali il contribuente deve aver anche effettivamente sostenuto le spese necessarie a creare tale attivo della proprietà intellettuale; si crea quindi un nesso ("nexus") tra i redditi derivanti dal bene immateriale ed i costi sostenuti per sviluppare tale attività
termNoteCitation
nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
termNoteCitation
after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
termNoteCitation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
termNoteCitation
secondo SUPSI, Novità fiscali 1/2017, p. 8 ([Internet, 2018-04-06](http://www.supsi.ch/fisco/dms/fisco/docs/pubblicazioni/2017/NovitaFiscali_1-2017.pdf))
descriptionCitation
nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
descriptionCitation
after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
descriptionCitation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
descriptionCitation
secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-06](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 patent box
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: No results found.
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.