Swiss corporate taxation has been extensively amended for the last twenty years. This trend led to two majors reforms in 1997 and 2007. A much-awaited third reform is currently under discussion before the Swiss Parliament. The present Newsletter aims at providing a brief summary of the current situation. After an overview of the historical context, we detail the contemplated tax measures, the next steps as well as the current positions of the cantons of Geneva and Vaud.

Download here (in French) : Newsletter - Décembre 2015.pdf

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