@bachelorsthesis{publication-11913, author={M{\"u}ller, Marco}, editor={Nyborg, Kjell G}, faculty={Faculty of Economics, Business Administration and Information Technology}, institution={University of Zurich}, pages=75, 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? }, year=2015, }