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

How to build a US private client practice, with Gunnercooke

As demand for complex, cross-border private client counsel spikes, Patrick McCormick sees opportunity in starting from scratch

Tom Baker, May 20 2026

Direct Tax

KPMG embeds Anthropic AI tool to improve tax client outcomes

As part of an exclusive global alliance, KPMG will become one of Anthropic’s ‘preferred consultants’ for private equity

Sam Sholli, May 19 2026

Direct Tax

Tiger Global risk in India: managing exposure across the lifecycle

In the second part of this series, the focus shifts to how taxpayers can manage ongoing risks across the lifecycle of cross-border structures

Ravish Bhatt, May 19 2026

Direct Tax

Pillar two implementing countries agree to waive filing penalties

Jurisdictions have moved to ensure that multinationals are not punished for late GIR filings due to a lack of available filing portals or exchange relationships

Sam Sholli, May 18 2026

Direct Tax

A taxing week: Welcome change ahead for UK tax adviser requirements

HMRC’s push for unified tax adviser registration won’t prevent every instance of improper conduct, but it is good for taxpayers and the UK’s reputation

Sam Sholli, May 15 2026

Direct Tax

This week in tax: Greenberg Traurig loses case over faulty tax advice to Dutch DJ

Elsewhere, the UAE’s tax office has issued an update on registration penalties and two firms have been busy making lateral hires

Sam Sholli, May 15 2026

Transfer Pricing

‘TP not a mechanical compliance exercise’: experts dissect Brazil’s Petrobras ruling

The case sits within a context of Brazil signalling that it is replacing informal discretion and ambiguity with structures that reward analytical rigour, one expert tells ITR

Sam Sholli, May 14 2026

Podcasts

Taxing Times podcast Jeff Soar WTS article header

Podcast: WTS UK’s CEO breaks cover on strategy, the big four and AI

Jeff Soar lifts the lid on WTS UK’s ambitious recruitment plans, the firm's positioning against the big four, and why tax is the perfect profession for AI

Tom Baker, May 14 2026

Direct Tax

Charles Russell appoints partner to build Italian corporate tax practice

The move reinforces Milan’s role as a key European hub for international business, the firm said

Sam Sholli, May 13 2026

Direct Tax

ATO to receive A$86.3m funding over four years

Australia’s government has also announced that it will implement the pillar two side-by-side agreement

Sam Sholli, May 13 2026