EYEY

Switzerland opens public consultation on procedural aspects of the OECD's Pillar Two minimum corporate tax

|Tax Alerts, Information Reporting, Legis ...|Switzerland
Switzerland

  • The Swiss Federal Council has opened the second public consultation on the transitional ordinance that will regulate the OECD's Pillar Two minimum corporate tax in Switzerland during a transition phase, with new provisions added mainly on procedural and criminal tax law aspects.
  • The public consultation runs until 14 September 2023 and the ordinance is intended to apply from 1 January 2024.
  • This Aler…

Continue Reading