Switzerland: Corporate tax reform

Détails

ID Serval
serval:BIB_45040671A17D
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Titre
Switzerland: Corporate tax reform
Périodique
International Tax Review
Auteur(s)
Landolf U., Glauser P.-M.
ISSN
0958-7594
Statut éditorial
Publié
Date de publication
1998
Volume
9
Numéro
1
Pages
58-59
Langue
anglais
Résumé
To increase the attraction of Switzerland as a holding location and a business headquarters site, various favorable tax reform measures were adopted by the Swiss parliament in October 1997. The most significant measures affect the corporate income and capital tax, capital gains and deferral of taxes, and the stamp tax. On October 2, 1996, a new income tax treaty between the US and Switzerland was signed, replacing the antiquated treaty from 1951. The new treaty in general conforms to the OECD Model Treaty.
Création de la notice
19/11/2007 11:24
Dernière modification de la notice
20/08/2019 14:49
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