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French to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Swiss tax on company capital | | French term or phrase: centimes additionnels cantonaux et communaux non compris | I know this is a specific Swiss canton and commune tax but I am in fact having a problem understanding the whole paragraph and only managing a word for word translation.
Si la valeur comptable des participations et des créancers liées non commerciales est egale ou superieure à 20% de la valeur comptable de l'ensemble des actifs, le taux de l'impot sur le capital est reduit à 0.3%o, centimes additionnels cantonaux et communaux non compris, pour la partie du capital des des reserves calculee proportionnellement à la valeur comptable des participations et des créances liees non commerciales par rapport à la valeur comptable de l'ensemble des actifs.
As you can see the sentence is never ending (I think from the Swiss law on tax on legal entitites LIPM) and I'm lost after "0.3%o". |
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