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.
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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