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...
団体著者: | |
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フォーマット: | 雑誌 |
言語: | English |
出版事項: |
Washington, D.C. :
International Monetary Fund,
2018.
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シリーズ: | IMF Staff Country Reports; Country Report ;
No. 2018/174 |
オンライン・アクセス: | Full text available on IMF |