Dipl. Treuhandexperte TREX HFP
Dipl. Treuhandexperte/in TREX (HFP) (Switzerland)
Tax CorporateEnglish
Exam overviewPractice session
In Swiss corporate tax advisory, what is the 'Notional Interest Deduction' (Zinsbereinigte Gewinnsteuer / NID) under Art. 25a StHG in Canton Zurich and how is 'Surplus Equity' (Sicherheitseigenkapital) defined?
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