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.
Business Structure and Taxes. For federal tax purposes, corporations come in two basic flavors: S and C. An S corporation passes its net income on to shareholders, who report that income on their individual tax returns. A C corporation pays taxes on the net income reported by the business. The federal corporate tax rates as of 2012 ranged from 15 percent on net income up to $50,000 to 38 percent on net of $15 million and above. Once a corporation reaches $18,333,333 in net income, the tax rate falls back to 35 percent.