CTR III: Recent legislative developments on notional interest deduction regime

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

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

FeatureSponsoredSwitzerland (4th Edition) (March 2015)
more across site & shared bottom lb ros

More from across our site

Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
A taxing week: The PwC tax leaks scandal isn’t just hurting PwC
Recent news of job cuts at EY is symptomatic of how the PwC controversy has tarnished the reputation of the entire ‘big four’
Sam Sholli, November 21 2025
Direct Tax
OECD building
This week in tax: One-year pillar two safe harbour extension being considered – reports
Experts reportedly discussed extending the safe harbour to 2027 to give countries more time to legislate; in other news, Baker McKenzie and Greenberg Traurig made senior tax hires
Sam Sholli, November 21 2025
Awards
wbl Americas 2026@4x.png
2026 Women in Business Law Americas Awards: submissions now open
Submit your nominations to this year's WIBL Americas Awards by January 23
Shailyn Tirado, November 20 2025
Direct Tax
pound notes
MHA reports 17% increase in tax revenues
Recent changes in UK tax rules and cross-border requirements are generating high demand for specialist advice, according to MHA
Sam Sholli, November 20 2025
Transfer Pricing
Gulf Cooperation Council GCC
TP in the GCC: bridging global standards and regional implementation
Hany Elnaggar examines how Gulf Cooperation Council countries are internalising transfer pricing norms within evolving fiscal systems shaped by both Islamic and international influences
Hany Elnaggar, November 20 2025
Transfer Pricing
hmrc.jpg
‘Median likely best’: HMRC updates TP manual
Where a TP study of comparables produces an arm’s-length range, and the taxpayer’s filed position is outside that range, HMRC will adjust to the median by default
Sam Sholli, November 19 2025
Direct Tax
EY
EY cuts staff following PwC tax scandal-related revenue decrease: reports
EY, KPMG, Deloitte, and PwC have all seen a decrease in public sector contracts since the scandal – it is understood
Sam Sholli, November 19 2025
Direct Tax
Breno Consoli resized.jpg
Keeping up with Brazil’s rapid tax evolution with Breno Consoli
Consoli, a tax partner at Brazilian law firm Martinelli Advogados, tells ITR about the importance of staying at the coalface and constantly learning
November 19 2025
Direct Tax
Spanish flag
The Spanish tax blockade
Despite legislative gridlock, international investors should be wary of legal precedents set by recent court rulings, which could substantially alter the Spanish tax environment
Nicolás Martín, November 18 2025
Direct Tax
Merger international
Perkins Coie and Ashurst merger to forge $2.7bn law firm
The new outfit, Ashurst Perkins Coie, will bring together around 3,000 lawyers across 23 countries
Noemi Distefano, November 17 2025
Gift this article