53 pages matching Corporate tax in this book
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accounts applicable assets audit auditors banks basic tax basis Books and records bylaws cantonal and communal cantonal tax laws Capital gains communal taxes Corporate tax deduction directors dividend domicile corporations double taxation treaties employee enterprises Excess depreciation reserve Excess inventory reserve exchange Exempt C&R federal defense tax financial statements gift taxes Grisons income tax individuals interest joint venture levied liability Net assets tax normally ordinary income Parish tax partners partnership percent period permanent establishment Proﬁt Profit or loss quotaholders rates Tax recipient remuneration resident Retained earnings royalties SFr SFr shareholders shares stamp tax statutes statutory subject to Swiss Swiss corporations Swiss franc Swiss tax Switzerland Tax authorities tax on profit Tax payable tax purposes tax rates tax system tax treaties taxable income Taxation of foreign taxes on income taxpayer tion Total undisclosed reserves Vaud withholding tax Zurich