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Contribution Details
Type | Bachelor's Thesis |
Scope | Discipline-based scholarship |
Title | The Tax Treatment of Commodity Trading Companies in Switzerland Today and Under Corporate Tax Reform (CTR) III: What is needed to keep Switzerland as an attractive location for commodity trading companies? |
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Institution | University of Zurich |
Faculty | Faculty of Economics, Business Administration and Information Technology |
Number of Pages | 75 |
Date | 2015 |
Abstract Text | In Switzerland, a third corporate tax reform is on the way and in conjunction therewith the possible abolition of the Swiss special tax regimes. As things now stand, a lot of Swiss - based commodity trading companies will be heavily affected and will lose tax privileges. Those tax privileges will not in its entirety be compensated by new proposed measures being considered in the corporate tax reform 3. Depending on the business location, the impact of the tax reform on the taxation of commodity trading companies will vary. Nevertheless, the changes in the national and international tax environment will represent a challenge for the industry as a whole. |
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