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

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
Steueroptimierung
Name
tax optimisation
Name
optimisation fiscale
Name
ottimizzazione fiscale
dateModified
2023-09-20T12:45:26.1738740Z
Identifier
501927
URL
https://www.termdat.bk.admin.ch/entry/501927
citation
BoBR Volksinitiative "Löhne entlasten, Kapital gerecht besteuern", Ziff. 4.3.4 (BBl 2020 2837)
citation
Swiss Federal Audit Office, Ports francs et entrepôts douaniers ouverts -Evaluation des autorisations et des activités de contrôle, 2014-01-28, p. 14 ([Internet, 2023-04-14](https://www.efk.admin.ch/images/stories/efk_dokumente/publikationen/evaluationen/Evaluationen%20%2845%29/12490BE_Entrepots_douaniers_PUBLICATION_RAPPORT_FINAL.pdf))
citation
MCF Initiative populaire «Alléger les impôts sur les salaires, imposer équitablement le capital», ch. 4.3.4 (FF 2020 2743)
citation
MCF Iniziativa popolare "Sgravare i salari, tassare equamente il capitale", n. 4.3.4 (FF 2020 2541)
position
1
Linguistic Context
Also, there is a terminological incoherence between the concept of tax optimisation and tax avoidance. Tax optimisation seeks to take advantage of existing tax regulations to minimise the tax burden, whereas tax avoidance seeks to circumvent tax law through fictitious arrangements, generally using provisions relating to tax havens or transfer pricing [...]
Term Note
EXP: Senkung der individuellen Steuerlast mit legalen Mitteln
Term Note
EXP: utilisation de moyens légaux afin d'éviter ou de diminuer l’imposition; par ex. changement de domicile d'un particulier ou d'une société dans un canton ou une commune pour bénéficier d'un taux d'imposition plus favorable
Term Note
EXP: consiste nell’adottare le strategie e le soluzioni più efficaci per ridurre il carico fiscale nel rispetto del quadro giuridico
termNoteCitation
nach Duden, "Steueroptimierung" ([Internet, 2023-04-03](https://www.duden.de/rechtschreibung/Steueroptimierung))
termNoteCitation
d'après MCF Initiative populaire "Alléger les impôts sur les salaires, imposer équitablement le capital", ch. 4.3.4 (FF 2020 2743) et Bonvin fiduciaire, Optimisation fiscale, évasion fiscale ou soustraction d'impôt ?, 2020-01-23 ([Internet, 2023-01-18](https://www.bonvin-fiduciaire.ch/en/news/news-reader/optimisation-fiscale-evasion-fiscale-ou-soustraction-d-impot))
termNoteCitation
secondo Consulens, Come ridurre il carico fiscale ([Internet, 2023-04-09](https://consulens.online/ridurre-carico-fiscale/))
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 tax evasion
seeAlso tax avoidance
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part Steuergestaltung
has part tax planning
has part planification fiscale
has part pianificazione fiscale
has part Steuerplanung
Reliability code Linguistic/formal check completed
termDomain FINANCE
termDomain Taxes
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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