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.
The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap