Switzerland : Selected Issues.
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 prop...
Collectivité auteur: | |
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Format: | Revue |
Langue: | English |
Publié: |
Washington, D.C. :
International Monetary Fund,
2018.
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Collection: | IMF Staff Country Reports; Country Report ;
No. 2018/174 |
Accès en ligne: | Full text available on IMF |