Not logged in.

Quick Search - Contribution

Contribution Details

Type Master's Thesis
Scope Discipline-based scholarship
Title Swiss Tax Reform 17: Analysis of the consequences of the introduction of the new reform in the main Cantons and the accompanying measures aimed at increasing competitiveness
Organization Unit
Authors
  • Sara Minoretti
Supervisors
  • Michel Habib
  • Jacqueline Haverals
Language
  • English
Institution University of Zurich
Faculty Faculty of Business, Economics and Informatics
Number of Pages 92
Date 2019
Abstract Text In the sphere of corporate taxation, there is an intense international tax competition, which has been increasingly criticized by tax authorities and governments since the middle of the last decade. The most significant projects are the action plans developed respectively by the US and the OECD against the erosions of the tax base and the transfer of profits. In Switzerland there are some companies that benefit from a special status taxation and the EU considers these tax regimes a sort of State aid and consequently has placed Switzerland on a grey list (the fact of being on this list would severely limit the international export of Switzerland) and allowed a period of time, until 31.12.2018, to remove these facilities and re-enter the OECD parameters. Therefore, the tax reductions currently in force in Switzerland, which include taxation for holding, domiciliary and mixed companies, are no longer compatible with international standards and must be abolished. Switzerland has consequently revised the taxation of companies and developed a reform of the tax system to adapt it to international standards. Without the current tax advantages, there is a risk that the privileged tax companies transfer their seats and place of effective management abroad, also in consideration of the fervent proposals of neighbouring States. This work aims to give an overview of the Swiss reform presented to adapt its tax system to European standards and analyse the impact that this reform will have on a pool of Cantons.
Export BibTeX