Introduction Of The Capital Contribution Principle In Switzerland As From 1 January 2011
Mondaq Business Briefing › Switzerland Law Articles in English (2011)
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Introduction Of The Capital Contribution Principle In Switzerland As From 1 January 2011
The Capital Contribution Principle
The Capital Contribution Principle is a new regulation in Swiss tax law that came into force on 1 January 2011. It replaced the Nominal Value Principle. Under the Nominal Value Principle, only nominal share capital can be repaid to the s...See the full content of this document
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