In response to the increasing international pressure on Switzerland to reform the ring-fenced elements in its tax system, the Swiss Government has put forward a comprehensive tax reform package. The proposal comprises, among other things, the introduction of a licence box, a substantial...

The pressure on Switzerland to reform the tax treatment of those companies with a special cantonal tax status has increased substantially over the last years. One element in the current discussion regarding the reform of the corporate tax system is the introduction of a licence box, in which...

In response to the increasing international pressure on Switzerland to reform the ring-fenced elements in its tax system, the Swiss Government has put forward a comprehensive tax reform package. The proposal comprises, among other things, the introduction of a licence box, a substantial...