Switzerland has long been a desirable location for multinationals, thanks largely to its extremely competitive corporate tax regime. Samuel Ramp and Oliver Jaeggi, of Tax Partner – Taxand, explain how new tax reforms initiated by the Swiss government will make the country’s regime even more attractive for international companies in future.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model