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

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
Geschäftseinheit
Name
constituent entity
Name
entité constitutive
Name
unità operativa
dateModified
2024-02-13T10:16:56.4922570Z
Identifier
502220
URL
https://www.termdat.bk.admin.ch/entry/502220
citation
Mindestbesteuerungsverordnung, Art. 3 Sachüb. (SR 642.161, Stand 2024-01)
citation
O Imposition minimale, art. 3 para. 1 (RS 642.161, état 2024-01)
citation
O Imposition minimale, art. 3 tit. (RS 642.161, état 2024-01)
citation
O Imposizione minima, art. 3 rubrica (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 [...]
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
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part konstitutiver Rechtsträger
has part ente costitutivo
Reliability code Linguistic/formal check completed
termDomain FINANCE
termDomain PUBLIC ADMINISTRATION
termDomain ECONOMY
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.