Table of Contents (1st part)

I. CORPORATE TAXATION  1. Introduction   1.1 Sources of  Tax Law   1.2 Tax Administration   1.3 Filing  2. Non-Resident Corporations  3. Resident Corporations   3.1 Territoriality and Income Subject to Tax     3.1a Gross Income     3.1b Dividend Income     3.1c Capital Gains     3.1d Foreign-Source Income   3.2 Deductions     3.2a Business Expenses     3.2b Depreciation and Amortization     3.2c Reserves     3.2d Tax Loss Carry Forward   3.3 Foreign Tax Credit   3.4 Group Taxation   3.5 Financial Restructuring   3.6 Liquidation   3.7 Branch Versus Subsidiary  4. Rates   4.1 Federal Taxes   4.2 Geneva Cantonal and Communal Taxes  5. Corporate Tax Privileges   5.1 Principal Company Ruling   5.2 Auxiliary Company Ruling   5.3 Holding Company Ruling   5.4 Service Company Ruling   5.5 Finance Branches   5.6 Tax Holidays  6. Taxation of Associations and Foundations  7. Controlled Foreign Corporations  8. Thin Capitalization

II. WITHHOLDING TAX  1. Income Subject to Tax  2. Treaties III. INDIRECT TAXES  1. Value Added Tax     1.1 Taxpayers     1.2 Transactions Subject to VAT     1.3 Rates  2. Stamp Tax     2.1 Issuance Stamp Tax     2.2 Transaction Stamp Tax  3. Estate and Gift Taxes  4. Professional Tax IV. TAX TREATIES  1. Double Taxation Treaties  2. Anti-Abuse Decree V. COMMERCIAL LAW  1. Types of Business Entities   1.1 Corporation   1.2 Limited Liability Company   1.3 Partnership     1.3a Ordinary Partnership     1.3b General Partnership     1.3c Limited Partnership   1.4 Association and Foundation   1.5 Branch of a Foreign Business Entity   1.6 Choice of Legal Form to Do Business in Geneva  2. Establishing a Corporation in Switzerland   2.1 Incorporation Procedure     2.1a Bylaws     2.1b Organizational Meeting     2.1c Registration and Name of Company     2.1d Fees   2.2 Capital Requirements   2.3 Management     2.3a Shareholders’ Meetings     2.3b Board of Directors     2.3c Auditors