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

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Abbreviation

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
IIR
Name
IIR
Name
RIR
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
DFF, Rapp. expl. O Imposition minimale, art. 5 al. 1 (RS 642.161, état 2024-01) ([Internet, 2024-02-14](https://www.newsd.admin.ch/newsd/message/attachments/78834.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: No results found.
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
has part income inclusion rule
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.