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01771cas a2200241 a 4500 |
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AALejournalIMF018573 |
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|c 5.00 USD
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|z 9781484362174
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|a 1934-7685
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b European Dept.
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|a Switzerland :
|b Selected Issues.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2018.
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|a 1 online resource (41 pages)
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|a IMF Staff Country Reports
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This Selected Issues paper analyzes key features of corporate taxation in Switzerland. The Swiss corporate tax system includes many aspects of a territorial regime; is highly attractive for multinational companies; and collects non-negligible revenues, but the status quo is not sustainable. The proposed reform would eliminate differences in the tax treatment of foreign and Swiss sourced income. Further, cantons are expected to lower their corporate income tax (CIT) rates, bringing the combined (municipal, cantonal, and federal) tax rate (averaged across cantons) to about 13.9 percent. Costs of lowering the CIT rates would be unequally distributed across cantons, and would be costlier for cantons with a large immobile CIT base.
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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 2018/174
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/2018/174/002.2018.issue-174-en.xml
|z IMF e-Library
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