CTR III: Recent legislative developments on notional interest deduction regime

March 11 2015

International pressure means Switzerland must harmonise its tax law to ensure the future attractiveness of the business location. Susanne Schreiber and Maxim Dolder of KPMG Switzerland provide insight on the future Swiss fiscal landscape, focusing on financing activities and the proposed notional interest deduction to maintain competitive conditions for inter-company financing activities.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

New Zealand’s new economic strategy: leveraging taxation and migration policy

New Zealand is bucking the trend of its international counterparts with its investment-friendly visa approach. Here’s what high-net-worth investors need to know

Suzie Chichester, June 13 2025

Direct Tax

This week in tax: LG and Sun Pharma among pioneer CbCR companies, report finds

However, nearly 10% of reports only disclosed activities in tax havens, according to the Fair Tax Foundation; in other news, Plante Moran sealed a US east coast merger

Sam Sholli, June 13 2025

Direct Tax

EY expert highlights ‘additional practical complexities’ around pillar two implementation

While pillar one is still alive, it will apply to a smaller group of companies, Brian Foley also told ITR

Sam Sholli, June 12 2025

Direct Tax

Pillar two compliance: building a global tax control framework

Tax teams that centralise and automate their pillar two data will have a much easier time during reporting season, says Hank Moonen, CEO of TaxModel

Hank Moonen, June 11 2025

Transfer Pricing

India: Key transfer pricing issues with global capability centres

While GCCs drive efficiency for multinationals, they also present a host of TP risks that should be considered carefully

Raghav Bajaj , June 11 2025

Direct Tax

Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC

Trump administration ‘creating uncertainty’ for pillar two implementation: PwC Ireland

PwC Ireland has also called for simplifying Ireland’s tax code and a reduction in its capital gains tax in a pre-budget submission

Sam Sholli, June 10 2025

Direct Tax

Burden of proof in Chinese audits: legal principles and strategic responses

Effective audit management requires more than documentation; it’s the way taxpayers engage that can shape audit direction, manage procedural ambiguity, and preserve options for appeal or litigation

Abe Zhao, June 09 2025

Direct Tax

What Corporates Want 2025 640x360 - US Value Added Services.png

Opinion: US firms can’t hide from value-added services criticism

American advisers are falling short of client expectations when it comes to providing value-added services, but remaining tight-lipped won’t make the problem go away

Tom Baker, June 09 2025

Awards

Social Impact Awards 2025 expand to reflect legal innovation

The Social Impact Awards unveil new categories to reflect a changing legal and social landscape

Shailyn Tirado, June 06 2025

Direct Tax

Australia's evolving tax policy landscape: domestic reform and international challenges

Australia's approach to tax policy has undergone significant shifts in recent years, reflecting global trends and unique domestic considerations. These developments merit close attention from tax professionals

Toby Eggleston, June 06 2025