DOCSLIB.ORG

Small, Yet Just Right. Excellent Conditions for Both Companies And

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Small, Yet Just Right. Excellent Conditions for Both Companies And Grösse A4 (x=6.8 mm) Small, yet just right. Excellent conditions for both companies and individuals • Central position in Europe, close to three international airports • Excellent quality of life • One of Europe’s most attractive tax locations • Reasonable prices for real estate • Liberal, flexible job market with high productivity levels • Open European market • Legal certainty and planning security thanks to political stability • Direct and flexible advisory services for you Grösse A4 (x=6.8 mm) Small, yet magnificent. Welcome to Appenzell Ausserrhoden Live and work where others go on holiday. Enjoy excellent quality of life, and take advantage of attractive land prices and low taxes. Appreciate the wonder of nature on your doorstep, and live in the heart of Europe. These are just some of the things Appenzell Ausserrhoden has to offer. Six successful entrepreneurs will explain on the next few pages why they can thoroughly recommend our canton – both as a business location, and as a place to live. Appenzell Ausserrhoden is a member of the St.GallenBodenseeArea, Switzerland’s third largest and most cost-efficient economic region. “Our sturgeon breeding centre is in Uruguay, our customers are all over the world – and we are right in the middle. Perfect.” Alexander Zwyer, CEO ZwyerCaviar GmbH, Teufen 2 Grösse A4 (x=6.8 mm) Right in the middle of Europe : The land of short distances Zurich : 1 hour. Berlin : 1.5 hours. London : 1.5 hours. Paris : 1.5 hours. The the atre : 20 minutes. Lake Constance : 30 minutes. The local kindergarten : 5 minutes. Open countryside and forests : right on your doorstep. Just some of the advan- tages of Appenzell Ausserrhoden. Whether you are looking for a new busi ness location or simply somewhere to live, do comeOslo and get to know us, by looking 3,75 h Stockholm at the following pages, or better still, in person. You’re 2,5sure h to like us ! Copenhagen Dublin 1,5h 2 h London 1,5h Amsterdam 1,5 h Berlin 1,5h Warsaw Bruxelles 2 h 1,5h Frankfurt 1 h Prague Paris 1,5h 1,5h Vienna 1,5h Herisau Budapest 1,75 h Lyon 1h Monaco Florence 1h 1h GERMANY Friedrichshafen Lisbon Barcelona Madrid 1,75 h 1,5h 2 h Rome 1,5h Zurich St.Gallen Herisau Altenrhein AUSTRIA Travel times from Herisau Car Public SWITZERLAND transp. St.Gallen city centre 13 min. 7 min. St.Gallen Altenrhein Airport 28 min. 50 min. Zurich city centre 75 min. 75 min. Zurich Airport 60 min. 65 min. Berne 159 min. 197 min. Basel 126 min. 165 min. Friedrichshafen Airport 70 min. 150 min. Constance 59 min. 79 min. Bregenz 42 min. 59 min. Vaduz 71 min. 89 min. Stuttgart 180 min. 220 min. Munich 172 min. 220 min. Milan 249 min. 280 min. 3 “More than 65 000 sales advisors sell JUST products in 30 differ ent countries worldwide. But the most beautiful job location is the one with the view.” Hansueli and Marcel Jüstrich, company owners of the JUST Group, Walzenhausen 4 Grösse A4 (x=6.8 mm) True quality of life : Appenzell Ausserrhoden as a place to live Nestling in the delightful countryside between Lake Constance and the Alpstein mountains, between nature and culture, city and countryside, the gentle hilly landscape of Appenzell Ausserrhoden is a unique place to live, offering true quality of life. Ideal for work. Perfect for holidays. A fantastic place to live. Lush green meadows and dark forests ; unspoilt Whether you are talking about Herisau, the adminis- villages with character and a healthy life of their own trative and unofficial main town of the canton, the – generously spaced and allowing nature to remain low-tax municipality of Teufen, the town of Heiden what nature wants to be : nature. If you would like to with its panoramic view, or one of the many small live where others go on holiday and yet still enjoy villages – all are considered to be ideal places to live, the benefits of a well-developed infrastructure and especially for families. The state schools offer school excellent transport connections, you will find days and block teaching times that suit family require- Appenzell Ausserrhoden an excellent choice. ments, and there are cross-community programmes and networks for the supervision of children outside Because here on this particular little patch of earth, school hours, making it relatively easy for both the extensive range of leisure, sports and recreational mothers and fathers to juggle professional commit- activities on offer makes every day feel like a holiday. ments and family life. In the 20 municipalities of varying sizes in the Hinter- land, Mittelland and Vorderland areas of Appenzell, idyllic villages and landscapes, lively traditions and friendly good-neighbourliness all contribute to a high quality of life. 5 School and professional education : From kindergarten to top university Appenzell Ausserrhoden has an excellent educational system, ranging from kindergarten to modern primary school to vocational college and grammar school. Herisau is also the location of the cantonal vocational training centre. At the renowned Cantonal School of Trogen, pupils can obtain the Swiss Matura school leaving certificate ( approximate equivalent of “A” levels ), with the school’s vocational department offering its vocational counterpart, the “Commercial / ​Vocational Matura”. Several private schools complete the range of educational institutions to be found in Appenzell Ausserrhoden, and one of the world’s most reputable universities, St. Gallen University ( HSG ), is not far away. School levels and duration of schooling Universities, universities of applied sciences and private schools in the region Swiss state schools are among the best in the world. Compulsory schooling lasts nine years. Universities • St. Gallen University ( HSG ) Kindergarten ( from the age of 4 ) 2 years • Zurich University Primary school ( infants / juniors ) 6 years • University of Constance ( Germany ) Mandatory secondary school ( basic and intermediate level ) 3 years Facultative year 10 ( optional ) 1 year • Swiss Federal Institute of Technology Zurich ( ETH ) Apprenticeship with part-time schooling 3 – 4 years • University of Teacher Education St. Gallen Grammar school ( Matura ; corresponding to “A” levels ) 4 years Universities of applied sciences Well-qualified professionals thanks to a dual • Universities of Applied Sciences and Economics in system of vocational training and schooling St. Gallen, Winterthur, Vaduz ( Liechtenstein ), Lindau ( Germany ), Friedrichshafen ( Germany ) After nine years of compulsory schooling, young • Universities of Applied Sciences and Technology in people are free to choose between going on to St. Gallen, Buchs, Winterthur, Rapperswil, Cons- grammar school or undertaking one of approximately tance ( Germany ), Dornbirn ( Austria ) 300 different apprenticeships. These have a practical • University of Applied Sciences and Social Work in and a theoretical component. After completion of Rorschach an apprenticeship, young professionals can choose • Swiss Textile College in Wattwil to go on into tertiary education. Switzerland’s dual education system has proven its International schools ( a selection ) worth : in no other European country is youth un- St. Gallen, Buchs, Kreuzlingen, “Institut auf dem employment as low as in Switzerland. Rosenberg” in St. Gallen 6 Grösse A4 (x=6.8 mm) Health : Invigorated by natural and conventional medicine Hospitals, clinics, health spas, specialist doctors, specialists in natural medicine, dentists. Therapies, massages, homeopathic medicine, natural medicine, herbal medicine. Recreation, nutrition, exercise, regeneration, maintenance of health, wellness : in Appenzell Ausserrhoden, health has been top of the agenda for centuries, and so there is a correspondingly vast range of both conventional therapies and alternative healing methods on offer here. A long tradition in health care Comprehensive medical care As early as the middle of the 18th century, the nobles The comprehensive range of health care services of Europe would travel to Appenzell Ausserrhoden to offered in Appenzell Ausserrhoden combines alter- revitalise mind, body and soul with the help of various native, complementary and conventional medicine, natural healing processes, whey cures and mudbaths, thus guaranteeing a broad range of medical expertise as well as the healthy fresh air here. Health tourism and the provision of holistic, high quality health care. has continued to grow ever since – slowly, but in many The “Spitalverbund AR” hospital association in different ways – so that today the region presents Herisau and Heiden provides the basic hospital care itself as a unique oasis for leisure activities, culture here for patients admitted to the internal medicine, and recreation, offering an outstanding range of surgery, and obstetrics and gynaecology departments. therapies and health spa treatments. The focus on The Appenzell Ausserrhoden Psychiatric Centre in preventative health and health promotion very much Herisau and various specialist private hospitals and catches the spirit of the age, and thus manages to clinics complete the range of health care and medical bridge the gap between tourism and medicine with treatments available for people suffering from physical great success. and / or mental illnesses. Traditional natural medicine and healing Medical institutions Knowledge of the healing powers of nature has been • Berit-Klinik, Niederteufen passed down from generation to generation, and is • Hirslanden Klinik am Rosenberg, Heiden to be found today in the 300 homeopathic practition- • Klinik Gais, Gais
Load more

Recommended publications
  • Two Meteorological Series from Herisau, 1821–1844
    Weber, J., Y. Brugnara, and S. Brönnimann (2020) Two Meteorological Series from Herisau, 1821- 1844. In: Brönnimann, S. (Ed.) Swiss Early Instrumental Meteorological Series. Geographica Bernensia G96, p. 73–85, DOI: 10.4480/GB2020.G96.06. Two Meteorological Series from Herisau, 1821–1844 Jonas Weber, Yuri Brugnara, and Stefan Brönnimann* Oeschger Centre for Climate Change Research and Institute of Geography, University of Bern, Switzerland Abstract This article describes two meteorological series from Herisau, Appenzell, covering the period 1821 to 1844. The two series were taken by Johann Ludwig Merz (1821–1831) and Johann Jakob Nef (1822–1844). Due to the long overlap, the data can be quality checked and compared in detail. This article discusses the series and metadata and presents the results of the quality assessment. The main unknown factors of both series remain the exact measurement locations and hence the precise altitude of the barometer. Apart from that, the series are of generally high quality and can be used for further meteorological analyses. 1. Introduction While in many parts of Switzerland meteorological measurements already started in the 18th | downloaded: 7.10.2021 century (see Pfister et al., 2019, for an overview and inventory of all series), this is not the case for Appenzell and St. Gall. The first series from St. Gall dates back to 1812 (Hürzeler et al., 2020). The first meteorological measurements taken in the Cantons of Appenzell are two series from Herisau. They were taken by Johann Ludwig Merz from 1821 to 1831 and Johann Jakob Nef from 1822 to 1844. This paper provides information on the series, observers, instruments, and station histories.
    [Show full text]
  • An Overview of the European Tax Havens
    A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Maftei, Loredana Article An Overview of the European Tax Havens CES Working Papers Provided in Cooperation with: Centre for European Studies, Alexandru Ioan Cuza University Suggested Citation: Maftei, Loredana (2013) : An Overview of the European Tax Havens, CES Working Papers, ISSN 2067-7693, Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi, Vol. 5, Iss. 1, pp. 41-50 This Version is available at: http://hdl.handle.net/10419/198228 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially Creative Commons Licences), you genannten Lizenz gewährten Nutzungsrechte. may exercise further usage rights as specified in the indicated licence. https://creativecommons.org/licenses/by/4.0/ www.econstor.eu AN OVERVIEW OF THE EUROPEAN TAX HAVENS Loredana Maftei* Abstract: In the actual context of economic globalization, tax havens represent a significant obstacle for global governments seeking to increase their fiscal incomes and a source of polarization of income and wealth.
    [Show full text]
  • 2.September 2018
    Rangliste 2.September 2018 ATV Jugend-Stafettenmeisterschaften 2018 Speicher, 02. September 2018 Einzellauf 80 Meter - Kat. A Rangliste Mädchen A / Knaben A Rang Ausz. Vonname/Name Jg Kat Ort 1. Lauf F Final F Einzellauf 80 Meter - Mädchen - Kat. A / Jg. 2002 1 * Keller Sereina 2002 ema02 Jugi Schwellbrunn 12.24 12.16 WinRap 3000 by Bär Timing AG, 7304 Maienfeld, www.baertiming.ch - Ski-Club Oberegg Zeitmessung und Auswertung: generated at 02.09.2018 - 11:50:33 02. September 2018 Sports-Timing-Team Skiclub Oberegg Seite 1 / 10 ATV Jugend-Stafettenmeisterschaften 2018 Speicher, 02. September 2018 Einzellauf 80 Meter - Kat. A Rangliste Fortsetzung... Mädchen A / Knaben A Rang Ausz. Vorname/Name Jg Kat Ort 1. Lauf F Final F Einzellauf 80 Meter - Mädchen - Kat. A / Jg. 2003 1 * Buff Jasmin 2003 ema03 Mädchenriege Hundwil 11.77 11.36 2 * Preisig Lea 2003 ema03 Jugi Schwellbrunn 11.96 12.01 3 * Krüsi Sabrina 2003 ema03 Mädchenriege Hundwil 12.24 12.17 4 * Meile Nadine 2003 ema03 Jugi Schwellbrunn 12.34 12.32 5 Furrer Thea 2003 ema03 Jugi Oberegg 12.41 6 Bischofberger Irina 2003 ema03 Jugi Oberegg 12.54 7 Räss Isabelle 2003 ema03 Mädchenriege Hundwil 12.56 8 Reifler Sarah 2003 ema03 Mädchenriege Hundwil 12.76 9 Signer Eveline 2003 ema03 Jugi Schwellbrunn 13.10 10 Schmid Stefanie 2003 ema03 Jugi Schwellbrunn 13.25 11 Keller Lani 2003 ema03 Jugi Schwellbrunn 13.89 WinRap 3000 by Bär Timing AG, 7304 Maienfeld, www.baertiming.ch - Ski-Club Oberegg Zeitmessung und Auswertung: generated at 02.09.2018 - 11:50:33 02.
    [Show full text]
  • Jahresbericht 2010
    Jahresbericht 2010 über die Tätigkeit des Kantonalschützenvereins, zu Handen der ordentlichen Delegiertenversammlung 2011, verbunden mit einem Gruss und Dank an die Schützinnen und Schützen. Herausgegeben vom Kantonalvorstand Februar 2011 Inhaltsverzeichnis Traktandenliste Delegiertenversammlung vom 19. März 2011 ................................................................................3 Vorstand Kantonalschützenverein Appenzell-Ausserrhoden...................................................................................4 Ehrenpräsidenten und Ehrenmitglieder .......................................................................................................................5 GPK, Schiessoffizier und Schiesskommission, Kantonalfähnrich...........................................................................6 Verein Schützenmuseum AR .........................................................................................................................................6 Kontaktadressen...............................................................................................................................................................6 Organigramm Kantonalschützenverein Appenzell-Ausserrhoden ..........................................................................7 Vereinsverzeichnis und Mitgliederbestand...................................................................................................................8 Jahresbericht des Präsidenten.........................................................................................................................................9
    [Show full text]
  • Swiss Economy Cantonal Competitiveness Indicator 2019: Update Following the Swiss Tax Reform (STAF)
    Swiss economy Cantonal Competitiveness Indicator 2019: Update following the Swiss tax reform (STAF) Chief Investment Office GWM | 23 May 2019 3:12 pm BST | Translation: 23 May 2019 Katharina Hofer, Economist, [email protected]; Matthias Holzhey, Economist, [email protected]; Maciej Skoczek, CFA, CAIA, Economist, [email protected] Cantonal Competitiveness Indicator 2019 Following the adoption of the tax reform (STAF) on 19 • 1 ZG 0 = rank change versus previous year 100.0 May 2019, the canton of Zug remains the most competitive 2 BS +1 90.6 canton, as in 2018. Basel-Stadt has overtaken the canton of 3 ZH - 1 90.1 Zurich. 4 VD +3 75.2 5 AG - 1 74.3 • The cantons of Appenzell Innerrhoden and Glarus boast the 6 NW +2 72.4 most attractive cost environments. The canton of Bern has 7 SZ - 2 71.3 lost some of its tax appeal. 8 LU - 2 71.2 9 BL 0 71.1 • The tax reform burdens cantons' finances to different 10 GE +1 69.8 extents. In the near term, the cantons of Geneva and Basel- 11 TG - 1 66.7 Stadt are likely to lose revenue from profit tax. 12 SH 0 66.1 13 FR +1 62.9 14 SG - 1 62.8 Following the approval of tax reforms (STAF) in a recent referendum, 15 OW +3 58.6 cantons now need to make changes to their profits taxes. Although 16 AR +1 57.3 some cantons announced considerable cuts to profit taxes prior to 17 SO - 1 55.8 18 GL +4 55.5 the voting, others were more reluctant.
    [Show full text]
  • Abgeltungsberechtigte Linien
    713.11 Anhang 11 Abgeltungsberechtigte Linien A. Linien des Agglomerationsverkehrs 1. Agglomeration St.Gallen Linie Nr. Linie / Strecke 80.007 (VBSG 7) St.Gallen–Bahnhof–Abtwil 80.151 Gossau–St.Gallen–Arena–St.Gallen Bahnhof 80.203 St.Gallen–Bahnhof–Kronbühl–Wittenbach VBSG 11 St.Gallen–Bahnhof–Mörschwil 2. Agglomeration Rorschach-Arbon Linie Nr. Linie / Strecke 80.244 Rorschach–Tübach–Obersteinach–Arbon 80.247 Rorschach–Thal–Rheineck 3. Agglomeration Heerbrugg-Altstätten Linie Nr. Linie / Strecke 80.301 Heerbrugg–Marbach–Altstätten 80.302 Heerbrugg–Berneck 4. Agglomeration Rüti-Jona-Rapperswil Linie Nr. Linie / Strecke 70.887 Eschenbach–Rüti ZH 5. Agglomeration Wil Linie Nr. Linie / Strecke 80.702 / 703 Wilen b. Wil–Wil–Neugruben 80.721 Wil–Bronschofen Himmelrich 80.726 Wil–Zuzwil–Henau–Uzwil 80.733 Wil–Littenheid 1 Geändert durch VI. Nachtrag vom 15. Dezember 2009, nGS 45–17. 713.11 B. Linien des Regionalverkehrs 1. Bahnlinien Linie Nr. Linie / Strecke 670 Rapperswil–Pfäffikon SZ–(Einsiedeln)–Arth-Goldau 720 Zürich–Pfäffikon SZ–Rapperswil 730 Zürich–Meilen–Rapperswil 735 Rapperswil–Ziegelbrücke 740 Zürich–Uster–Wetzikon–Rapperswil–Pfäffikon SZ 835 Weinfelden–Wil 841 Frauenfeld–Wil 845 Romanshorn–Rorschach 850 (Zürich–)Winterthur–Wil–St.Gallen 852 Weinfelden–St.Gallen 853 Wil–Nesslau-Neu St.Johann 854 Gossau–Herisau–Appenzell–Wasserauen 855 St.Gallen–Gais–Appenzell 856 Gais–Altstätten Stadt 857 Rorschach–Heiden 858 Rheineck–Walzenhausen 859 St.Gallen–Speicher–Trogen 870 Romanshorn–St.Gallen–Wattwil–Rapperswil 880 St.Gallen–Rorschach–Buchs–Sargans–Chur
    [Show full text]
  • MR BONAVENTURA MONACO VIENNA MAY 14Th
    MONACO ECONOMIC OUTLINE A Unique Economic Model > Tuesday, May 14th 2019 MONEGASQUES’ SINGULARITIES 2 KM2 > 37 308 Second smallest INHABITANTS country +5% 1297 POLITICAL STABILITY 139 > 8 378 NATIONALITIES CITIZENSHIPS 22% MONEGASQUES’ SINGULARITIES MONACO ECONOMIC MODEL ENGAGEMENT 1 International strategic partnerships 2 Develop expertise / Maintain Diversity / Liberal Approach to Business 3 Sustainable development the economy’s core ENVIRONNEMENT ECONOMIC GOWTHMODELECONOMIC Carbon Neutrality 0% by 2050 PILAR # 1: INTERNATIONAL STRATEGIG PARTNERSHIPS INTERNATIONAL TRADE 2 988 M € 52% GDP INT. REPRESENTATION GLOBAL PRESENCE ONU / € / OECD > 130 Intergovernmental agreements > 120 diplomatic relations A sovereignty linked to the world A strategic location with great commercial potential European Union 510 million consumers Mediterranean Basin 272 million consumers Africa Monaco st 1 commercial partner apart from Europe FOREIGN TRADE: 2000 EXPORTS 1500 1436,3 EXPORTATIONS 1355,5 • 73,7% Europe 1208,2 • 13,5% Africa 921,5 • 7,3% Asia 1000 872,2 842,2 866,2 753,2 • 4% America IMPORTATIONS • 1,6% Near & Far 500 East 119 IMPORTS 0 TRADE BALANCE 2014 2015 2016 2017 • 80% Europe • 9,4% Asia -366 • -500 -434 6,6% America -570,1 • 3,4% Africa • 0.5% Near &Far East -1000 Foreign trade- balance of trade in M € - Period 2014-2017 Sources: IMSEE – edition 2018 / Directorate-General of Customs and Indirect Taxes (France) PILAR # 2: COMPARATIVE ADVANTAGE • Rising knowhow in niche markets • Fostering diversification • Maintaining Balance INNOVATION Sectors of the Monegasque economy (as % of GDP) A diversified and balanced model within a liberal environment ECONOMIC DEVELOPMENT TOWARD INNOVATION IT +12% and still the best to come… STARTUP PROGRAM SMART PRINICPALITY INNOVATION AND DIGITAL TRANSFORMATION • Promote innovation, • Promote quality of life, • Create jobs and catalyze economic growth, • Deliver a new cycle of economic prosperity, • Strengthen local competitiveness.
    [Show full text]
  • Gemeindeschulleitungen Schuljahr 2021/2022
    Gemeindeschulleitungen Schuljahr 2021/2022 Gemeinde Name/Adresse Telefon Erreichbar Urnäsch Wehrle Martin 071 364 14 83 Mo / Di Schulanlage Au, Unterdorfstr. 36, 9107 Urnäsch Fr Vormittag [email protected] Herisau Häberli Michael 071 354 55 30 Mo - Fr Waisenhausstr. 10, 9100 Herisau michael.hä[email protected] Porta Alex 071 354 55 63 Mo - Fr Waisenhausstr. 10, 9100 Herisau [email protected] Stäheli Markus 071 354 55 29 Mo - Do Waisenhausstr. 10, 9100 Herisau [email protected] van Willigen Carol 071 354 55 53 Mo - Do Waisenhausstr. 10, 9100 Herisau [email protected] Schwellbrunn Nef Claudio 071 352 75 81 Mo - Do Schulhaus Sommertal, 9103 Schwellbrunn [email protected] Hundwil Niethammer-Schai Tamara 071 367 20 28 Mo / Mi / Fr Schulhaus Mitledi, 9064 Hundwil Vormittag [email protected] Stein Jakob Thomas 071 367 15 64 Mo / Di Schulanlage, Dorf 655, 9063 Stein Mi - Fr Vormittag [email protected] Schönengrund Gächter Petra 071 361 10 61 Schulhaus Kugelmoos, 9105 Schönengrund [email protected] Departement Bildung und Kultur – eHandbuch für die Volksschule im Kanton Appenzell Ausserrhoden 08.2021 Waldstatt Kölbener Vreni 071 351 73 19 Mo / Di / Do Schule Waldstatt, Schulstr. 2/4, 9104 Waldstatt [email protected] Teufen Niederteufen Haltiner-Bächtiger Janine 071 333 59 71 Di / Fr Schulhausstr. 5, 9052 Niederteufen [email protected] Landhaus Lussmann Priska 071 335 07 55 Mo - Fr Landhausstrasse 5, 9053 Teufen [email protected] Sekundarschule Schöni Urs 071 335 07 64 Mo / Di / Mi / Fr Gremmstrasse 9b, 9053 Teufen [email protected] Bühler Graf Eva (interim) 071 793 17 29 Hermoos 1, 9055 Bühler [email protected] Gais Zehnder Marco 071 791 80 87 Schulhausstr.
    [Show full text]
  • Clarity on Swiss Taxes 2019
    Clarity on Swiss Taxes Playing to natural strengths 4 16 Corporate taxation Individual taxation Clarity on Swiss Taxes EDITORIAL Welcome Switzerland remains competitive on the global tax stage according to KPMG’s “Swiss Tax Report 2019”. This annual study analyzes corporate and individual tax rates in Switzerland and internationally, analyzing data to draw comparisons between locations. After a long and drawn-out reform process, the Swiss Federal Act on Tax Reform and AHV Financing (TRAF) is reaching the final stages of maturity. Some cantons have already responded by adjusting their corporate tax rates, and others are sure to follow in 2019 and 2020. These steps towards lower tax rates confirm that the Swiss cantons are committed to competitive taxation. This will be welcomed by companies as they seek stability amid the turbulence of global protectionist trends, like tariffs, Brexit and digital service tax. It’s not just in Switzerland that tax laws are being revised. The national reforms of recent years are part of a global shift towards international harmonization but also increased legislation. For tax departments, these regulatory developments mean increased pressure. Their challenge is to safeguard compliance, while also managing the risk of double or over-taxation. In our fast-paced world, data-driven technology and digital enablers will play an increasingly important role in achieving these aims. Peter Uebelhart Head of Tax & Legal, KPMG Switzerland Going forward, it’s important that Switzerland continues to play to its natural strengths to remain an attractive business location and global trading partner. That means creating certainty by finalizing the corporate tax reform, building further on its network of FTAs, delivering its “open for business” message and pressing ahead with the Digital Switzerland strategy.
    [Show full text]
  • Reuse of Egyptian Coffins in the 21St Dynasty
    PROCEEDINGS FIRST VATICAN COFFIN CONFERENCE 19-22 JUNE 2013 VOLUME 1 VATICAN COFFIN PROJECT Reparto Antichità Egizie e del Vicino Oriente Laboratorio di Diagnostica per la Conservazione ed il Restauro Massachusetts Chapter THANKS to Patrons of the Arts in the Vatican Museums Edited by Alessia Amenta and Hélène Guichard Scientific Text Editing Mario Cappozzo, Agnese Iob Editorial Direction Barbara Jatta Editorial Board Barbara Jatta, Arnold Nesselrath, Paolo Nicolini, Alessia Amenta, Carla Cecilia, Guido Cornini, Federico Di Cesare, Micol Forti, Cristina Pantanella, Stefano Pierangelini, Maurizio Sannibale, Giandomenico Spinola Editorial Office Federico Di Cesare, Valerio Brienza, Simona Tarantino Photo Credits Photos © Governatorato SCV, Direzione dei Musei Images and Rights Office: Rosanna Di Pinto, Filippo Petrignani Secretary for Departments: Daniela Valci, Gianfranco Mastrangeli Photographers: Pietro Zigrossi, Alessandro Bracchetti, Giampaolo Capone, Luigi Giordano, Danilo Pivato, Alessandro Prinzivalle All the other references are indicated in the photo credits list at the end of the book. Graphic Design and Pagination Giulia Angelini Printing Tipografia Vaticana ISBN 978-88-8271-404-8 (2 volumes not to be sold separately) © Edizioni Musei Vaticani 2017 Città del Vaticano www.museivaticani.va All rights reserved. Translation, electronic memorisation, reproduction, full or partial adaptation by any means (including microfilm and photocopying) is strictly prohibited in all countries. Front and rear cover images: Coffin lid of Djedmut and details, inv. MV25008 (photo by Danilo Pivato, © Governatorato SCV, Direzione dei Musei) PROCEEDINGS FIRST VATICAN COFFIN CONFERENCE 19-22 JUNE 2013 VOLUME 1 edited by ALESSIA AMENTA and HÉLÈNE GUICHARD EDIZIONI MUSEI VATICANI CONTENTS Volume 1 Foreword ALESSIA AMENTA 15 MOHAMED I. ABOUELATA, MANAL A.
    [Show full text]
  • Verzeichniss Aller Gegenwärtigen Geschlechter Ausserrohdischer Landsleute Und Landsassen
    Verzeichniss aller gegenwärtigen Geschlechter ausserrohdischer Landsleute und Landsassen Objekttyp: Index Zeitschrift: Appenzellisches Monatsblatt Band (Jahr): 16 (1840) Heft 10 PDF erstellt am: 24.09.2021 Nutzungsbedingungen Die ETH-Bibliothek ist Anbieterin der digitalisierten Zeitschriften. Sie besitzt keine Urheberrechte an den Inhalten der Zeitschriften. Die Rechte liegen in der Regel bei den Herausgebern. Die auf der Plattform e-periodica veröffentlichten Dokumente stehen für nicht-kommerzielle Zwecke in Lehre und Forschung sowie für die private Nutzung frei zur Verfügung. Einzelne Dateien oder Ausdrucke aus diesem Angebot können zusammen mit diesen Nutzungsbedingungen und den korrekten Herkunftsbezeichnungen weitergegeben werden. Das Veröffentlichen von Bildern in Print- und Online-Publikationen ist nur mit vorheriger Genehmigung der Rechteinhaber erlaubt. Die systematische Speicherung von Teilen des elektronischen Angebots auf anderen Servern bedarf ebenfalls des schriftlichen Einverständnisses der Rechteinhaber. Haftungsausschluss Alle Angaben erfolgen ohne Gewähr für Vollständigkeit oder Richtigkeit. Es wird keine Haftung übernommen für Schäden durch die Verwendung von Informationen aus diesem Online-Angebot oder durch das Fehlen von Informationen. Dies gilt auch für Inhalte Dritter, die über dieses Angebot zugänglich sind. Ein Dienst der ETH-Bibliothek ETH Zürich, Rämistrasse 101, 8092 Zürich, Schweiz, www.library.ethz.ch http://www.e-periodica.ch 152 Verzeichniß aller gegenwärtigen Geschlechter anßer- rohdischer Landsleute und Landsaßen. ES versteht sich wol von selbst/ daß dieses Register nur die Geschlechter der Mannspersonen enthält. W» wir Bescheid wis- sen/ wann einzelne Geschlechter, oder wenigstens besondere Zweige derselben, ins Landrccht aufgenommen wurden, haben wir in Anmerkungen Auskunft gegeben. Bei jedem Geschlechte sind die Gemeinden genannt, in welchen dasselbe verbürgcrr ist, und vorn an dieser Rubrik wird die Zahl dieser Gemeinden genannt.
    [Show full text]
  • 631.230.1 Interkantonale Vereinbarung Über Die Hochschule Für Heilpädagogik Zürich 1
    631.230.1 Interkantonale Vereinbarung über die Hochschule für Heilpädagogik Zürich 1 (Vom 21. September 1999) Die Kantone Zürich, Schwyz, Obwalden, Glarus, Zug, Solothurn, Schaffhausen, Appenzell Ausserrhoden, Appenzell Innerrhoden, St. Gallen, Graubünden, Aar- gau und Thurgau vereinbaren: I. Allgemeine Bestimmungen § 1 Träger 1 Die Kantone Zürich, Schwyz, Obwalden, Glarus, Zug, Solothurn, Schaffhausen, Appenzell Ausserrhoden, Appenzell Innerrhoden, St. Gallen, Graubünden, Aar- gau und Thurgau errichten und führen gemeinsam eine Hochschule für Heilpä- dagogik (Heilpädagogische Hochschule HfH, nachfolgend Hochschule). 2 Das Fürstentum Liechtenstein kann der Vereinbarung mit den gleichen Rech- ten und Pflichten wie die eines Trägerkantons beitreten. § 2 Rechtsnatur und Sitz 1 Die Hochschule ist eine öffentlich-rechtliche Anstalt mit eigener Rechtsper- sönlichkeit und mit dem Recht auf Selbstverwaltung. 2 Sitz der Hochschule ist Zürich. § 3 Aufgabe der Hochschule 1 Die Hochschule dient der Aus- und Weiterbildung von heilpädagogischen Lehr- kräften und von pädagogisch-therapeutischem Fachpersonal. 2 Die Hochschule betreibt in ihrem Tätigkeitsgebiet anwendungorientierte For- schungs- und Entwicklungsarbeit und erbringt für Dritte Dienstleistungen. 3 Die Tätigkeit der Hochschule richtet sich, soweit erforderlich, nach den Vor- schriften des Bundes, interkantonaler Vereinbarungen und gegebenenfalls der Trägerkantone über die Anerkennung der von der Hochschule erteilten Ausweise und Diplome. 4 Die Hochschule nimmt auf die Bedürfnisse behinderter Studierender Rück- sicht. § 4 Freiheit von Lehre und Forschung Die Freiheit von Lehre und Forschung ist im Rahmen der Ausbildungsziele der Hochschule gewährleistet. SRSZ 1.1.2015 1 631.230.1 § 5 Studienrichtungen 1. Ausbildungsstufe und –bereiche 1 Die Hochschule bildet im Rahmen von Aus- und Weiterbildung und unter Berücksichtigung der berufs-, fach- und funktionsspezifischen Bedürfnisse in folgenden Bereichen aus: 1.
    [Show full text]