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Dr. iur. und lic. oec. HSG Florian Regli

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Tendenzen der Konzernbesteuerung im schweizerischen Steuerrecht

The article deals with the latest developments and tendencies of group taxation in Switzerland. Starting point are the roots of company taxation in Switzerland. On this basis the major lines of developments in Swiss tax law and international tax law of Switzerland are discussed. Thereafter, tendencies on how group taxation in Switzerland will progress further will be identified. By comparing the…
Dr. iur., lic. oec. Florian Regli
SZW-RSDA 1/2016 | S. 21