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

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
Income Inclusion Rule
Name
income inclusion rule
Name
règle d'inclusion du revenu
Name
regola di inclusione del reddito
dateModified
2024-02-14T10:43:42.6912440Z
Identifier
502211
Alternate name
IIR
Alternate name
IIR
Alternate name
RIR
URL
https://www.termdat.bk.admin.ch/entry/502211
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. 5 Abs. 1(SR 642.161, Stand 2024-01)
citation
O Imposition minimale, art. 5 al. 1 (RS 642.161, état 2024-01)
citation
DFF, Rapp. espl. O Imposizione minima, 2023-05-24, pag. 4 ([Internet, 2023-05-24](https://www.newsd.admin.ch/newsd/message/attachments/78839.pdf))
position
1
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
Die der Schweiz steuerlich zugehörige Geschäftseinheit, die [...] nach der «Income Inclusion Rule» (IIR) steuerpflichtig ist, ist überdies für die schweizerische Ergänzungssteuer und die internationale Ergänzungssteuer [...] steuerpflichtig.
Linguistic Context
Une entité constitutive fiscalement rattachée à la Suisse qui [...] est assujettie à l'impôt complémentaire international en vertu de la règle d'inclusion du revenu («Income Inclusion Rule», IIR) est également assujettie à l'impôt complémentaire suisse et à l'impôt complémentaire international [...]
Term Note
EXP: Anglizismus
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 Swiss supplementary tax
seeAlso international supplementary tax
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part Income Inclusion Rule
has part IIR
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: 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.