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The Resource Der Unternehmensstandort Schweiz aus der steuerlichen Sicht standortungebundener Unternehmen

Der Unternehmensstandort Schweiz aus der steuerlichen Sicht standortungebundener Unternehmen

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The item Der Unternehmensstandort Schweiz aus der steuerlichen Sicht standortungebundener Unternehmen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: Switzerland as a place of establishment for corporations. The author explains the changes which have taken place in Switzerland during recent years, e.g. the introduction of VAT, and the harmonization of taxes. The author concludes that several inconsistencies between VAT, equalization tax and direct taxation problems are caused by the division between privileged participation income gains and non-privileged capital profits, which also result in a disadvantage at the level of the European market. In the authors' opinion participation profits therefore should be tax exempt. The author also explains that the harmonization law results in a loss of tax incentives and that it is uncertain what the effect will be for privileged corporations. In the last part of the book the desirability of a consumer tax is explained

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Label: Der Unternehmensstandort Schweiz aus der steuerlichen Sicht standortungebundener Unternehmen

Title: Der Unternehmensstandort Schweiz aus der steuerlichen Sicht standortungebundener Unternehmen

Summary: Switzerland as a place of establishment for corporations. The author explains the changes which have taken place in Switzerland during recent years, e.g. the introduction of VAT, and the harmonization of taxes. The author concludes that several inconsistencies between VAT, equalization tax and direct taxation problems are caused by the division between privileged participation income gains and non-privileged capital profits, which also result in a disadvantage at the level of the European market. In the authors' opinion participation profits therefore should be tax exempt. The author also explains that the harmonization law results in a loss of tax incentives and that it is uncertain what the effect will be for privileged corporations. In the last part of the book the desirability of a consumer tax is explained