Doing Business in SwitzerlandPrice, Waterhouse, 1998 - Business enterprises, Foreign |
Contents
Chapter 1 SwitzerlandA Profile | 1 |
Chapter 2 Business environment | 15 |
Securities dealers | 44 |
Copyright | |
1 other sections not shown
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Common terms and phrases
Aargau accounting agreements applicable assessment assets audit auditors basic tax basis branch bus 96 cal cal 97 bus cantonal and communal cantonal tax laws Capital gains capital tax Chapter commercial communal tax cont costs December 31 deductible depreciation Direct Federal Tax dividend domestic double taxation earnings employees enterprise-A entity Exempt C&R financial statements foreign corporation foreign investment granted Graubünden important incentives income tax industry interest Investor considerations liabilities loans Neuchâtel Nidwalden ordinary income paid partnership pension percent permanent establishment permit Price Waterhouse profit Rate Tax real estate registered resident in Switzerland royalties SFr SFr shareholders Solothurn stamp tax stock exchange subsidiary Swiss banks Swiss franc Swiss tax Switzerland tax administration tax authorities Tax calculation tax credit Tax Harmonization tax payable tax period tax privileges tax purposes tax rates tax treaties taxable income taxpayer tion Total trade Vaud withholding tax Zurich