jueves, 11 de junio de 2015

Swiss Corporate Tax Reform III would improve competitiveness and reduce preferences in the Swiss tax system

The Swiss Federal Council on June 5, 2015, released the eagerly awaited updated draft bill of the Swiss Corporate Tax Reform III (CTR III) for further parliamentary discussion.  With CTR III, the Federal Council aims to maintain and improve the international competitiveness of the Swiss corporate tax system while eliminating certain preferential rules.
The draft bill follows the Federal Council's April 1, 2015 release of the reform's key aspects.  Compared to that release, the new draft bill contains no real surprises.  However, it provides more detail of the rationale for the reform, which the Federal Council considers a balanced package.
Source & more info: PwC

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