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

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
schweizerische Ergänzungssteuer
Name
Swiss supplementary tax
Name
impôt complémentaire suisse
Name
imposta integrativa svizzera
dateModified
2024-02-02T10:02:52.7983830Z
Identifier
502209
URL
https://www.termdat.bk.admin.ch/entry/502209
citation
Mindestbesteuerungsverordnung, Art. 8 Abs. 1 (SR 642.161, Stand 2024-01)
citation
Vischer AG, As of January 1, 2024, the provisions of the global minimum taxation will probably also apply to Swiss companies, 2023-05-09 ([Internet, 2023-05-24](https://www.lexology.com/library/detail.aspx?g=0c3b5cde-4e03-4ab8-a437-480156ece586))
citation
O Imposition minimale, art. 8 al. 1 (RS 642.161, état 2024-01)
citation
O Imposizione minima, art. 8 cpv. 1 (RS 642.161, stato 2024-01)
position
1
Linguistic Context
Der schweizerischen Ergänzungssteuer unterliegen die Gewinne von steuerlich der Schweiz zugehörigen Geschäftseinheiten einer Unternehmensgruppe, deren oberste Muttergesellschaft gemäss ihrer konsolidierten Jahresrechnung einen jährlichen Umsatz von 750 Millionen Euro [...] erreicht.
Linguistic Context
Sono assoggettati all’imposta integrativa svizzera gli utili delle unità operative appartenenti fiscalmente alla Svizzera di un gruppo di imprese la cui società madre capogruppo raggiunge secondo il proprio conto annuale consolidato una cifra d’affari annua di 750 milioni di euro [...]
Linguistic Context
Sont soumis à l'impôt complémentaire suisse les bénéfices des entités constitutives rattachées fiscalement à la Suisse d'un groupe d'entreprises dont la société mère ultime réalise, selon ses comptes annuels consolidés, un chiffre d'affaires annuel d'au moins 750 millions d'euros [...]
Linguistic Context
The Swiss supplementary tax is allocated to the entities in Switzerland in proportion to the extent to which they were the cause of the under-taxation. The additional revenues are therefore in principle to be allocated to the cantons and municipalities in which the low-taxed entities are domiciled. Only 25 % of this additional revenue will accrue to the federal government.
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 supplementary tax
seeAlso international supplementary tax
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain FINANCE
termDomain Taxes
termDomain PUBLIC ADMINISTRATION
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 supplementary tax
seeAlso international supplementary tax
seeAlso income inclusion rule
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Subclasses of this Class: No results found.