The consultation procedure for Swiss Corporate Tax Reform III (CTR III), the most sweeping Swiss corporate tax reform in more than 50 years, ended January 31 2015. Deloitte’s Rene Zulauf and Diego Weder provide an update what is still to come as part of the reform package, and analyse what changes should be made in light of stakeholder feedback
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year