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| Author: | Baumann, S. |
| Title: | Corporate tax reform influences Switzerland's international competitiveness as a holding company location |
| Journal: | European Taxation
1999 : FEB, VOL. 39:2, p. 62-68 |
| Index terms: | SWITZERLAND TAX REFORM COMPANIES LOCATION OF INDUSTRY COMPETITIVENESS |
| Language: | eng |
| Abstract: | For many years, Switzerland qualified as an attractive holding company location, regarded as a combination of a pure off-shore location and a highly developed tax haven with a global tax treaty network. Since 1970's, Switzerland has lost some of its relative attractiveness due to liberal tax systems enacted also be other European countries. In addition, the EC Parent-Subsidiary and Mergers Directives have been implemented in the EU area. The Federal Corporate Tax Reform Act (hereinafter the TRA) is a response to the international competitive pressures. The article will address the influence of the TRA on federal income tax etc. |
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