14 pages matching audit in this book
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accounts amount applicable assets audit auditors banks basic tax basis Books and records branch business entities bylaws cantonal and communal cantonal tax laws Capital gains church tax communal taxes Corporate tax deduction depreciation directors dividend domicile corporations double taxation treaties EFTA employee enterprises exchange Exempt C&R federal defense tax fees financial statements gift taxes Grisons income tax individuals interest joint venture legal reserve levied liability liquidation lncome nonresidents normally ordinary income Parish tax partners partnership payable period permanent establishment principles quotaholders rates Tax recipient Relief Normrl remuneration resident royalties shareholders shares social security stamp tax statutes statutory subject to Swiss Swiss corporations Swiss franc Swiss tax Switzerland Tax authorities tax credit tax purposes tax rates tax system tax treaties taxable income Taxation of foreign taxes on income taxpayer tion turnover tax Vaud withholding tax Zurich