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...
Autor Corporativo: | |
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Formato: | Periódico |
Idioma: | English |
Publicado em: |
Washington, D.C. :
International Monetary Fund,
2018.
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Colecção: | IMF Staff Country Reports; Country Report ;
No. 2018/174 |
Acesso em linha: | Full text available on IMF |