Steuern
International tax
International tax
44
0.0 (0)
Kartei Details
| Karten | 44 |
|---|---|
| Sprache | English |
| Kategorie | Finanzen |
| Stufe | Universität |
| Erstellt / Aktualisiert | 10.08.2020 / 12.08.2020 |
| Weblink |
https://card2brain.ch/box/20200810_steuern
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| Einbinden |
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nicht abziehbare Betriebsausgaben
non-deductible business expense
double taxation relief
Doppelbesteuerungsentlastung bzw. Entlastung von der Doppelbesteuerung
Entlastung
relief
Foreign dividends
Dividends derived by resident companies from substantial shareholdings (more than 10%) are generally exempt irrespective of their source, if the dividends were not deducted when determining the profits of the distributing company. A lump sum of 5% of the gross dividends is added back to taxable income representing non-deductible business expenses. Dividends derived by resident companies from shareholdings (i.e. holdings less than 10%) are included in the taxable income.