Tax policy in upheaval: Switzerland in the context of global tax trends
In the following position paper we look at the issues surrounding tax in Switzerland. Amongst other things, our EY subject matter specialists scrutinize the implementation of BEPS 2.0 (Pillar Two) and the consequences for Switzerland.
Authors:
Roger Krapf
Publication:
15 July 2024
Language:
English
Number of pages:
20
Document type:
Paper
Key propositions we will explore:
- The hoped-for level playing field of BEPS 2.0 will not be achieved and the global “tax harmonization” sought will increase subsidy competition between locations.
- The trend towards ever more international tax regulation is not about to stop.
- The paper also discusses VAT in Switzerland, where further increases are to be expected for various reasons.