Doing Business in SwitzerlandPrice, Waterhouse, 1982 - Business enterprises, Foreign |
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accounts Appendix applicable Argovie assessed assets audit auditors banks basic tax Basle Berne calculation-Canton and city cantonal and communal Capital gains communal taxes Corporate tax Corporation holding deduction directors dividend double taxation treaties effective rates employee enterprises Excess depreciation reserve Excess inventory reserve federal defense tax Federal Tax Administration financial statements Grisons Income and capital income tax individuals interest investment joint venture levied liability Normal Normal Parish tax partners partnership percent period permanent establishment quotaholders rates Tax recipient registered Relief Normal Exempt remuneration resident Retained earnings royalties Schaffhausen Schaffhausen Schwyz Schwyz shareholders shares Solothurn Solothurn Solothurn stamp tax statutory subject to Swiss Swiss franc Swiss tax Switzerland Tax authorities tax on profit Tax payable tax purposes tax rates tax treaties taxable income Taxation of foreign taxes on income taxpayer Thurgau tion Total undisclosed reserves Unterwalden Valais Vaud withholding tax Zurich