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Swiss Parliament approves domestic BEPS 2.0 Pillar Two implementation | Constitutional amendment now subject to public vote

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Switzerland

  • The Swiss Parliament has approved the constitutional amendment to implement the Pillar Two rules into Swiss domestic law.

  • This amendment is now subject to a public vote on 18 June 2023, where a majority of the elective citizens as well as a majority of the Cantons (result of the popular vote per Canton) must approve the change to the Constitution.

  • If approved, Switzerland would be able to legally im…

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