The OECD has urged Switzerland to shift taxation from direct to indirect taxes to boost economic growth and reduce distortions in the VAT system. However the Swiss National Council has voted against the most recent proposals to simplify the VAT system.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure