The Resource "Immigration Step-up" in der Schweiz
"Immigration Step-up" in der Schweiz
Resource Information
The item "Immigration Step-up" in der Schweiz represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item "Immigration Step-up" in der Schweiz represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- If a function, asset or operating unit is relocated to Switzerland, the Swiss "Immigration Step-up" can be applied since January 1st, 2020. The Immigration Step-up is a supplement to the competitive profit tax rates in Switzerland, which, unlike other countries, does not have any additional taxation ("CFC" rules or similar). Switzerland is thus positioning itself as a location, particularly for headquarters and cluster functions with high added value
- Language
- eng
- Label
- "Immigration Step-up" in der Schweiz
- Title
- "Immigration Step-up" in der Schweiz
- Language
- eng
- Summary
- If a function, asset or operating unit is relocated to Switzerland, the Swiss "Immigration Step-up" can be applied since January 1st, 2020. The Immigration Step-up is a supplement to the competitive profit tax rates in Switzerland, which, unlike other countries, does not have any additional taxation ("CFC" rules or similar). Switzerland is thus positioning itself as a location, particularly for headquarters and cluster functions with high added value
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 29 (2020), no. 7 ; p. 260-261
- http://library.link/vocab/creatorName
-
- Harbeke, N
- Schwizer, P
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- tax rate
- profits tax
- step-up
- hidden reserves
- goodwill
- Label
- "Immigration Step-up" in der Schweiz
- Label
- "Immigration Step-up" in der Schweiz
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Immigration-Step-up-in-der-Schweiz/jjJ086vFb7o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Immigration-Step-up-in-der-Schweiz/jjJ086vFb7o/">"Immigration Step-up" in der Schweiz</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Immigration-Step-up-in-der-Schweiz/jjJ086vFb7o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Immigration-Step-up-in-der-Schweiz/jjJ086vFb7o/">"Immigration Step-up" in der Schweiz</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
