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centimes additionnels cantonaux et communaux non compris

English translation: local tax surcharge


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:centimes additionnels cantonaux et communaux non compris
English translation:local tax surcharge
Entered by: zac
Options:
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07:02 Jun 7, 2011
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".
zac
Local time: 20:37
local tax surcharge
Explanation:
additional rate, surcharge, additional percentage tax, local rates, tax surcharge
http://is.gd/92teV5

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Note added at 37 mins (2011-06-07 07:39:58 GMT)
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Example of translation:
http://is.gd/IVcYGu
www.oecd.org/dataoecd/11/41/2498825.pdf
Selected response from:

Sangro
Local time: 21:37
Grading comment
Thanks I went with this in the end. Thanks also for the links
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1not including cantonal and local council surchargescc in nyc
4local tax surcharge
Sangro
3excluding cantonal and local council taxesmimi 254


  

Answers


28 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
excluding cantonal and local council taxes


Explanation:
http://www.mandint.org/en/guide-NGOs
Associations are considered to be bodies and consequently are subject to several
taxes, such as the federal, cantonal and local council taxation if the ...


mimi 254
Local time: 19:37
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in category: 28
Login to enter a peer comment (or grade)

33 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
local tax surcharge


Explanation:
additional rate, surcharge, additional percentage tax, local rates, tax surcharge
http://is.gd/92teV5

--------------------------------------------------
Note added at 37 mins (2011-06-07 07:39:58 GMT)
--------------------------------------------------

Example of translation:
http://is.gd/IVcYGu
www.oecd.org/dataoecd/11/41/2498825.pdf

Sangro
Local time: 21:37
Native speaker of: Native in EnglishEnglish, Native in RomanianRomanian
PRO pts in category: 8
Grading comment
Thanks I went with this in the end. Thanks also for the links
Login to enter a peer comment (or grade)

7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
not including cantonal and local council surcharges


Explanation:
Based on the answers so far. ;-)

cc in nyc
Local time: 14:37
Native speaker of: English
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  piazza d
6 mins
  -> Thank you!
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