viernes, 11 de marzo de 2016

New Swiss corporate tax reform positions introduced for parliamentary discussion

The Swiss Federal Council in June 2015 submitted the draft regulation on Federal Corporate Tax Reform III (CTR III) to the Parliament for consultation. After the Council of States considered the package in December 2015, the Economic Committee of the National Council (Committee) on February 22-23, 2016, established parameters for the upcoming National Council discussion. The parameters differ from the Council of States proposal in many respects.
The Committee supports introducing an interest-adjusted corporate income tax on above-average equity, also known as a notional interest deduction (NID). The Committee also supports introducing a tonnage tax and abolishing the issuance duty on equity, with the latter being introduced in a separate bill. In the opinion of the Committee, the cantons should determine the maximum available tax relief from patent box and input promotion (R&D super deduction system). The proposed combined tax relief provided by the patent box, input promotion, and interest-adjusted corporate income tax should not exceed 80%.
Source & more info: PwC

No hay comentarios:

Publicar un comentario