Then, one applies the tax formulas of the confederation and the canton in question to obtain the federal tax and the base cantonal tax.
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Google has made changes to how it collects app store fees in the past, the most significant being in 2021, when it lowered its cut to 15 percent on the first $1 million developers earn, and 15 percent on subscriptions. The difference here is that the regulatory scrutiny brought about by Epic's lawsuit against Google and Apple seems to be a key motivator for its changes. Well, that, and an entirely separate business deal the company made with Epic. Google and Epic's settlement served as the basis for these changes, but The Verge reported in January that the companies also agreed to an $800 million joint partnership around product development and Google using Epic's "core technology." Letting developers keep more of their money is ultimately good, but it's a business decision Google felt comfortable making, which likely means it has its own share of upsides.
第七十一条 有下列行为之一的，处一千元以上三千元以下罚款；情节严重的，处五日以上十日以下拘留，并处一千元以上三千元以下罚款：