Switzerland: Corporate tax reform

Details

Serval ID
serval:BIB_45040671A17D
Type
Article: article from journal or magazin.
Collection
Publications
Title
Switzerland: Corporate tax reform
Journal
International Tax Review
Author(s)
Landolf U., Glauser P.-M.
ISSN
0958-7594
Publication state
Published
Issued date
1998
Volume
9
Number
1
Pages
58-59
Language
english
Abstract
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.
Create date
19/11/2007 10:24
Last modification date
20/08/2019 13:49
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