Facts at a glance OECD plans for a global minimum tax backed by 130 countries, representing 90 % of global GDP 15% rule must not introduced by any country but will give other countries ability for a surcharge (for the…

The Swiss Government has announced that, in preparation for a major overhaul of the tax system, existing practices on the taxation of principal companies and finance branches will not be applied to new companies as of 2019. The Government’s Tax…

The two houses of Switzerland’s parliament have said that they are largely in agreement on the main points of the Government’s proposed changes to the corporation tax system. On September 12, the National Council approved tax proposal 17 (TP17). The…