Doing Business in SwitzerlandPrice, Waterhouse, 1992 - Business enterprises, Foreign |
Contents
Chapter 1 SwitzerlandA Profile | 1 |
Dates and numbers | 14 |
Patents trademarks and copyrights | 47 |
Copyright | |
7 other sections not shown
Other editions - View all
Common terms and phrases
Aargau accounting agreement Appendix applicable assessment assets audit auditors basic tax branch cantonal and communal cantonal tax laws Capital gains capital tax Chapter commercial company's Confederation Corporate tax costs customs duties December 31 deductible depreciation direct federal tax directors dividend domestic double taxation economic employees enterprise-A entity Exempt C&R exports financial statements foreign corporation foreign investors granted Graubünden important incentives income tax industry interest investment Investor considerations issue legal reserve levied liability liquidation loans normally operations ordinary income partnership payable percent permanent establishment permit Price Waterhouse profit real estate registered relief resident in Switzerland restrictions retained earnings royalties securities SFr SFr share capital shareholders Solothurn stamp tax stock exchange subsidiary Swiss banks Swiss francs Swiss tax Switzerland tax privileges tax rates tax treaties taxable income taxpayer tion trade transactions Vaud withholding tax Zurich