The Resource Examining the major corporate tax reforms proposed by Switzerland's federal council
Examining the major corporate tax reforms proposed by Switzerland's federal council
Resource Information
The item Examining the major corporate tax reforms proposed by Switzerland's federal council represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Examining the major corporate tax reforms proposed by Switzerland's federal council represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article examines Swiss Tax Proposal 17, a major initiative that would abolish the special cantonal tax regimes, create research and development incentives, and otherwise change existing law. In addition to discussing the major points of the proposal, the author evaluates whether the changes would comply with fundamental principles of Swiss law and whether they would effectively accomplish the dual goal of making Switzerland tax-attractive and ensuring it is compliant with international tax standards
- Language
- eng
- Label
- Examining the major corporate tax reforms proposed by Switzerland's federal council
- Title
- Examining the major corporate tax reforms proposed by Switzerland's federal council
- Language
- eng
- Summary
- This article examines Swiss Tax Proposal 17, a major initiative that would abolish the special cantonal tax regimes, create research and development incentives, and otherwise change existing law. In addition to discussing the major points of the proposal, the author evaluates whether the changes would comply with fundamental principles of Swiss law and whether they would effectively accomplish the dual goal of making Switzerland tax-attractive and ensuring it is compliant with international tax standards
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 8 ; p. 843-851
- http://library.link/vocab/creatorName
- Matteotti, R
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- tax reform
- tax incentive
- R&D
- cantonal tax
- patent box
- Label
- Examining the major corporate tax reforms proposed by Switzerland's federal council
- Label
- Examining the major corporate tax reforms proposed by Switzerland's federal council
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Examining-the-major-corporate-tax-reforms/-pfy4ORCJcs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Examining-the-major-corporate-tax-reforms/-pfy4ORCJcs/">Examining the major corporate tax reforms proposed by Switzerland's federal council</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Examining-the-major-corporate-tax-reforms/-pfy4ORCJcs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Examining-the-major-corporate-tax-reforms/-pfy4ORCJcs/">Examining the major corporate tax reforms proposed by Switzerland's federal council</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
