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Looking forward to growth – ITR’s Switzerland Special Focus launched

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ITR has partnered with leading tax advisors to provide insights into Switzerland’s tax landscape in 2022 and beyond.

Click here to read the 2022 Switzerland Special Focus guide

Switzerland, like so many countries across the globe, has slowly been emerging from the harsh impact of COVID-19. COVID-19 continues to raise uncertainty but there is hope that the global economy is making a slow recovery.

The Swiss economy is expecting to reach higher than average growth in 2022, according to the State Secretariat for Economic Affairs. The future is looking positive.

With this in mind, ITR has partnered with three leading firms to bring you an exclusive experts’ insight into some of the most significant tax-related developments in Switzerland in 2022.

The Swiss Federal Tax Administration has published two circulars outlining the safe harbour interest rates applicable for 2022. burckhardt’s article provides an insight into the interest rates that are applicable to advances or loans and consider the consequences of non-compliance.

Withholding tax on newly issued bonds is expected to be abolished in Switzerland on January 1 2023. Deloitte Switzerland’s article explains why the withholding tax and stamp duty reform is making the debt capital market even more attractive.

Tax Partner AG- Taxand Switzerland's article focusses on selected aspects of pillar two looking specifically at the impact of the GloBE rules in Switzerland including Switzerland’s attractiveness as a business location, and the ambitious timeline set by the OECD for implementing the GloBe rules.

We hope you enjoy delving deeper into these topics, written by leading tax experts, in our tenth Switzerland Special Focus.

Click here to read the 2022 Switzerland Special Focus guide

more across site & bottom lb ros

More from across our site

Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.
It’s one of the great ironies of recent history that a populist Republican may have helped make international tax policy more progressive.
Lawmakers have up to 120 days to decide the future of Brazil’s unique transfer pricing rules, but many taxpayers are wary of radical change.
Shell reports profits of £32.2 billion, prompting calls for higher taxes on energy companies, while the IMF warns Australia to raise taxes to sustain public spending.
Governments now have the final OECD guidance on how to implement the 15% global minimum corporate tax rate.
The Indian company, which is contesting the bill, has a family connection to UK Prime Minister Rishi Sunak – whose government has just been hit by a tax scandal.
Developments included calls for tax reform in Malaysia and the US, concerns about the level of the VAT threshold in the UK, Ukraine’s preparations for EU accession, and more.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.
Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.