International developments
As part of the ongoing review of all tax regimes of OECD member states, several Swiss tax regimes, including those criticised by the EU, were classified as problematic, primarily due to the different taxation of domestic and foreign company profits. The review also includes the preferential taxation of royalties, or "IP boxes" (also known as patent boxes or royalty boxes), which are a feature of various European countries.
In parallel to this, Switzerland is pursuing discussions with the EU in a bid to reach a balanced understanding on business taxation issues within the next few months and thereby conclude the corresponding dialogue, which dates back to 2012.
Next steps
The Federal Department of Finance will prepare a consultation draft on the basis of the project organisation's report and the comments on it submitted by the cantons. The consultation period is scheduled to last until September 2014. International developments that occur in the meantime are to be taken into account as work progresses.
Address for enquiries:
Fabian Baumer, Vice-Director, Head of Tax Policy, Federal Tax Administration FTA
tel. +41 31 325 31 67, fabian.baumer@estv.admin.ch
Publisher:
The Federal Council
Internet: http://www.admin.ch/br/index.html?lang=en
Federal Department of Finance
Internet: http://www.efd.admin.ch
Комментариев нет:
Отправить комментарий