1 5 prospects the Green Bay Packers should target in the 2017 NFL Draft. 2  NFL Mock Draft 2017: Seven-round projection. 3  5 prospects the Chicago Bears should target in the 2017 NFL Draft.  Joel Klatt reveals the key to determining the most valuable running back in the NFL Draft.
It is a tax collected from companies and the amount is based on the net income obtained by the companies while performing their usual activity within one business year. Switzerland has a low federal corporate tax rate. The federal corporate tax rate is Switzerland is only 8.5 percent. However, if the cantonal and municipal taxes are included, the rate can reach up to 21.2 percent, in comparison to a 30 percent rate in Germany and a 25.5 percent in Netherlands.
Prior to 1 April 2015, a lower rate was in place for small profits (broadly up to GBP 1.5 million). From 1 April 2015, this rate is unified with the main rate of corporation tax into a single rate of 20% for all profits.Where the taxable profits can be attributed to the exploitation of patents, a lower effective rate of tax applies. For 2015/16, the rate is 12%, reducing to 10% from 1 April 2017. non-resident company is subject to UK corporation tax only on the trading profits of a UK PE. Any other UK-source income received by a non-resident company is subject to UK income tax at the basic rate, currently 20%, without any allowances (subject to any relief offered by a double tax treaty [DTT], if applicable).