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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } internationale 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
internationale Ergänzungssteuer
Name
international supplementary tax
Name
impôt complémentaire international
Name
imposta integrativa internazionale
dateModified
2024-02-02T10:04:32.7783870Z
Identifier
502210
URL
https://www.termdat.bk.admin.ch/entry/502210
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
Mindestbesteuerungsverordnung, Art. 10 Abs. 1 (SR 642.161, Stand 2024-01)
citation
O Imposition minimale, art. 10 al. 1 (RS 642.161, état 2024-01)
citation
O Imposizione minima, art. 10 cpv. 1 (SR 642.161, stato 2024-01)
position
1
Linguistic Context
Die internationale Ergänzungssteuer wird bemessen auf den Gewinnen von steuerlich nicht der Schweiz zugehörigen Geschäftseinheiten einer Unternehmensgruppe, deren oberste Muttergesellschaft gemäss ihrer konsolidierten Jahresrechnung einen jährlichen Umsatz von 750 Millionen Euro [...] erreicht.
Linguistic Context
If the country of residence has not introduced a national supplementary tax, the country of residence of the ultimate parent entity (UPE) has the right to levy an international supplementary tax until the minimum tax in relation to these companies is reached (income inclusion rule or IIR);
Linguistic Context
L'impôt complémentaire international est calculé sur la base des bénéfices des entités constitutives non 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
L’imposta integrativa internazionale è determinata sulla base degli utili delle unità operative non 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 [...]
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 Swiss 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 Swiss supplementary tax
seeAlso income inclusion rule
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Subclasses of this Class: No results found.