Switzerland in a Post-BEPS World

Journal
Danon, R.J.; Schelling, C.
OECD; Switzerland
Bulletin for International Taxation 2015 (Volume 69), No. 4/5
PriceUSD 45

The authors, in this contribution, consider the implications of the OECD Base Erosion and Profit Shifting project, on Swiss corporate tax policy. While they generally support the BEPS project, the authors believe that its implementation should also take national tax policies differences into account.