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Value Added Tax (Switzerland)
Value added tax is an indirect tax levied by the Confederation on the basis oArt. 130of the Federal Constitution. As of 1 January 1995 it replaced the goods turnover tax (WUSt) levied until then. The VAT is structured as an all-phase tax with input tax deduction. Since 1 January 2024 the rates are 8.1% standard rate, 2.6% reduced rate and 3.8% special rate for lodging services. With the exception of the mail order provisionArt. 7 Para. 3 Let. b VAT Act, the partially revised Value Added Tax Act (VAT Act) and the partially revised Value Added Tax Ordinance entered into force on 1 January 2018. Tax system in general Value added tax is structured as an all-phase tax with input tax deduction. If a taxable person provides a service to another taxable person, the former must pay the VAT on the service; the recipient can reclaim the tax paid as input tax from the Federal Tax Administration (FTA), but must also pay tax on his services to his customer. This ensures that systematically onl ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Indirect Tax
An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax collecting authority does not suffer a corresponding reduction in income, i.e., the effect and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect. An indirect tax is collected by an intermediary (such as a retail store) from the person (such as the consumer) who pays the tax included in the price of a purchased good. The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax, which is collected directly by government from the persons (legal or natural) on whom it is ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Forestry And Agricultural Biotechnology Institute
The Forestry and Agricultural Biotechnology Institute (FABI) (Pretoria) was established in 1997 and is located on the University of Pretoria campus. The initial goal of the institute was to help the development of novel food and fibre crops, that will clearly contribute to global economic development and food security. Over the last decades the goals have expanded to cover a wide range of research fields. FABI was involved in 2011 in the completion of the eucalyptus tree genome (''Eucalyptus grandis''). Primary Objectives Source: Promoting broad field research through a multidisciplinary and interdisciplinary approach and with a close link to a wide range of departments. Members are based in a number of academic departments, like Profs Brenda Wingfield, Sanushka Naidoo, Mike Wingfield, Bernard Slippers, Fanus Venter in Biochemistry, Genetics and Microbiology, or Profs Catherine Sole, Almuth Hammerbacher, Brett Hurley, Abdullahi Yusuf Abdullahi Yusuf Ahmed (, ; 15 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hans-Rudolf Merz
Hans-Rudolf Merz (; born 10 November 1942) is a Swiss politician who served as President of the Swiss Confederation, President of Switzerland in 2009. He concurrently served as a member of the Federal Council (Switzerland), Federal Council from 2004 to 2010 for the Free Democratic Party of Switzerland, Free Democratic Party (since 2009 The Liberals (Switzerland), The Liberals). Born in Herisau, Switzerland, into an industrial family, Merz graduated from the University of St. Gallen with a Doctorate in economics in 1971. Upon graduation he worked for various banks as well as consultant in Emerging market, emerging countries before entering politics. During his tenure in the Swiss government he was mostly associated with the Swiss banking secrecy, Swiss Banking Secrecy and the tax dispute with the U.S. (UBS affair) as well as the Libya–Switzerland relations, Libya-Switzerland relations, after the crisis stemmed from the arrest of Hannibal Gaddafi, son of Muammar Gaddafi. Early l ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kaspar Villiger
Kaspar Villiger (; born 5 February 1941) is a Swiss businessman, former tobacco manufacturer and politician. He served as a member of the Federal Council (Switzerland) since 1 February 1989 for The Liberals. Villiger served two terms as President of the Swiss Confederation in 1995 and again in 2002. He previously served on the Council of States (Switzerland) from 1987 to 1989 and on the National Council (Switzerland) from 1982 to 1987. Villiger was best known for his involvement into the Swissair bankruptcy in 2001, when he was among the members of the rescue plan task force, which ultimately failed. Between 2009 and 2012, Villiger was appointed chairman of UBS. He has also served on the board of directors at Nestlé, Swiss Re and Neue Zürcher Zeitung. He currently is the chairman of the UBS Foundation of Economics in Society, which invested 100 million Swiss Francs in the Department of Economics at the University of Zürich. He was a founding member of the Global Leadership ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
People And The Cantons
The term "the people" refers to the public or common mass of people of a polity. As such it is a concept of human rights law, international law as well as constitutional law, particularly used for claims of popular sovereignty. In contrast, a people is any plurality of persons considered as a whole. Used in politics and law, the term "a people" refers to the collective or community of an ethnic group or nation. Concepts Legal Chapter One, Article One of the Charter of the United Nations states that "peoples" have the right to self-determination. Though the mere status as peoples and the right to self-determination, as for example in the case of Indigenous peoples (''peoples'', as in all groups of indigenous people, not merely all indigenous persons as in ''indigenous people''), does not automatically provide for independent sovereignty and therefore secession. Indeed, judge Ivor Jennings identified the inherent problems in the right of "peoples" to self-determination, as i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Swissinfo
SWI swissinfo.ch is a Swiss Multilingualism, multilingual international news and information company based in Bern. It is a part of the Swiss Broadcasting Corporation (SRG SSR). Its content is Swiss-centred, with top priority given to in-depth information on politics, the economy, the arts, science, education, and direct democracy. Switzerland's international political, economic and cultural relations are other key points of focus. The website is available in ten languages. History SWI swissinfo.ch emerged from the Swiss Radio International (SRI), a business unit of SRG SSR for foreign countries. It was founded in 1935 and had the task of informing the Swiss abroad about what is happening in Switzerland and promoting Switzerland's presence abroad. Originally, radio programs were broadcast via short wave and later via satellites. In the mid-1990s, economic circumstances forced swissinfo.ch to take a new strategic direction. The internet was advancing fast, heralding a new era ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Admin
Admin may refer to: * An abbreviated form of the words Administration or administrator, particularly in computing contexts * Admin, son of Arni, a minor biblical figure See also * {{disambiguation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
World War I
World War I or the First World War (28 July 1914 – 11 November 1918), also known as the Great War, was a World war, global conflict between two coalitions: the Allies of World War I, Allies (or Entente) and the Central Powers. Fighting took place mainly in European theatre of World War I, Europe and the Middle Eastern theatre of World War I, Middle East, as well as in parts of African theatre of World War I, Africa and the Asian and Pacific theatre of World War I, Asia-Pacific, and in Europe was characterised by trench warfare; the widespread use of Artillery of World War I, artillery, machine guns, and Chemical weapons in World War I, chemical weapons (gas); and the introductions of Tanks in World War I, tanks and Aviation in World War I, aircraft. World War I was one of the List of wars by death toll, deadliest conflicts in history, resulting in an estimated World War I casualties, 10 million military dead and more than 20 million wounded, plus some 10 million civilian de ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Order
Finance refers to monetary resources and to the study and discipline of money, currency, assets and liabilities. As a subject of study, is a field of Business Administration wich study the planning, organizing, leading, and controlling of an organization's resources to achieve its goals. Based on the scope of financial activities in financial systems, the discipline can be divided into personal, corporate, and public finance. In these financial systems, assets are bought, sold, or traded as financial instruments, such as currencies, loans, bonds, shares, stocks, options, futures, etc. Assets can also be banked, invested, and insured to maximize value and minimize loss. In practice, risks are always present in any financial action and entities. Due to its wide scope, a broad range of subfields exists within finance. Asset-, money-, risk- and investment management aim to maximize value and minimize volatility. Financial analysis assesses the viability, stability, and profi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Electorate (Switzerland)
Electorate may refer to: * The people who are eligible to vote in an election, especially their number e.g. the term ''size of (the) electorate'' * The dominion of a prince-elector in the Holy Roman Empire until 1806 * An electoral district An electoral (congressional, legislative, etc.) district, sometimes called a constituency, riding, or ward, is a geographical portion of a political unit, such as a country, state or province, city, or administrative region, created to provi ... or constituency, the geographic area of a particular election See also * * Elector (other) {{disambiguation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Referendum
A referendum, plebiscite, or ballot measure is a Direct democracy, direct vote by the Constituency, electorate (rather than their Representative democracy, representatives) on a proposal, law, or political issue. A referendum may be either binding (resulting in the adoption of a new policy) or advisory (functioning like a large-scale opinion poll). Etymology 'Referendum' is the gerundive form of the Latin language, Latin verb , literally "to carry back" (from the verb , "to bear, bring, carry" plus the inseparable prefix , here meaning "back"Marchant & Charles, Cassell's Latin Dictionary, 1928, p. 469.). As a gerundive is an adjective,A gerundive is a verbal adjective (Kennedy's Shorter Latin Primer, 1962 edition, p. 91.) not a noun, it cannot be used alone in Latin, and must be contained within a context attached to a noun such as , "A proposal which must be carried back to the people". The addition of the verb (3rd person singular, ) to a gerundive, denotes the idea of nece ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Swiss Federal Constitution
The Federal Constitution of the Swiss Confederation (SR 10; (BV); (Cst.); (Cost.); ) of 18 April 1999 (SR 101) is the third and current federal constitution of Switzerland. It establishes the Swiss Confederation as a federal republic of 26 cantons (states). The document contains a catalogue of individual and popular rights (including the right to call for popular referendums on federal laws and constitutional amendments), delineates the responsibilities of the cantons and the Confederation and establishes the federal authorities of government. The Constitution was adopted by a referendum on 18 April 1999, in which a majority of the people and the cantons voted in favour. It replaced the prior federal constitution of 1874, which it was intended to bring up to date without changing its substance. History Prior to 1798, the Swiss Confederacy was a confederation of independent states, not a federal state; as such it was based on treaties rather than a constitution. T ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
