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

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
pauschale Steueranrechnung
Name
flat-rate tax credit
Name
imputation forfaitaire d'impôt
Name
computo globale d'imposta
dateModified
2018-04-11T12:06:55.5970000Z
Identifier
45285
URL
https://www.termdat.bk.admin.ch/entry/45285
citation
V Pauschale Steueranrechnung, Art. 2 Abs. 1 (SR 672.201, Stand 2009-01)
citation
FDF, P. rel. Federal Council wishes to avoid double taxation of permanent establishments (2014-09-19) ([Internet, 2018-03-13](https://www.efd.admin.ch/efd/en/home/dokumentation/nsb-news_list.msg-id-54533.html))
citation
O Imputation forfaitaire d'impôt, art. 2 al. 1 (RS 672.201, état 2009-01)
citation
O Computo globale dell'imposta, art. 2 cpv. 1 (RS 672.201, stato 2009-01)
position
1
Linguistic Context
Flat-rate tax credit: in Switzerland, the tax credit is for the federal, cantonal and communal levels as a whole, as the non-recoverable withholding taxes in a third country cannot be imputed to an individual tax jurisdiction. A flat-rate distribution key is used to assign the credit amounts to the three levels.
Linguistic Context
Imputation forfaitaire dʼimpôt: lʼimputation forfaitaire dʼimpôt en Suisse est accordée en une fois pour la Confédération, les cantons et les communes, car les impôts à la source non remboursables perçus dans un Etat tiers ne concernent pas quʼune seule souveraineté fiscale. Les montants imputés sont répartis à lʼaide dʼune clé de répartition forfaitaire entre les trois échelons.
Linguistic Context
Pauschale Steueranrechnung: Die Steueranrechnung in der Schweiz erfolgt für Bund, Kantone und Gemeinden gesamthaft, da die in einem Drittstaat nicht rückforderbaren Quellensteuern nicht einer einzelnen Steuerhoheit zugerechnet werden können. Die Anrechnungsbeträge werden mit einem pauschalen Verteilschlüssel den drei Ebenen zugewiesen.
Term Note
EXP: mit der pauschalen Steueranrechnung werden im Ausland gezahlte Quellensteuern an die schweizerische Steuer angerechnet
Term Note
EXP: based on a double taxation agreement, withholding taxes paid abroad are taken into account for Swiss tax with a flat-rate tax credit
Term Note
EXP: l'imputation forfaitaire d'impôt se fonde sur les conventions contre les doubles impositions et permet d'ajouter aux impôts suisses les impôts à la source payés à l'étranger
Term Note
EXP: il computo globale d’imposta permette, sulla base di una convenzione per evitare le doppie imposizioni, di considerare nelle imposte svizzere le imposte alla fonte pagate all’estero (a); in Svizzera il computo dell'imposta è effettuato in maniera complessiva per le imposte riscosse da Confederazione, Cantoni e Comuni in quanto l'imposta alla fonte non recuperabile riscossa in uno Stato terzo non può essere ripartita tra le singole sovranità fiscali; gli importi del computo sono ripartiti tra le sovranità fiscali Confederazione, Cantoni e Comuni in base a una chiave di ripartizione forfettaria
termNoteCitation
FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-13](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
termNoteCitation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-13](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
termNoteCitation
AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-13](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
termNoteCitation
(a) AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-13](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf)); (b) DFF, CS Il Consiglio federale vuole evitare la doppia imposizione degli stabilimenti d’impresa (2014-09-19) ([Internet, 2018-03-13](https://www.efd.admin.ch/efd/it/home/dokumentation/nsb-news_list.msg-id-54533.html))
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
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part computo globale dell'imposta
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
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SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
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SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
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SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
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