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

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
Creator
Subject
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
Instantiates
Publication
Label
Examining the major corporate tax reforms proposed by Switzerland's federal council
Publication

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