KPMG China has co-authored a report with Silk Road Associates, titled "MNCs in China – Making the Right Moves" (Multinational Companies, MNCs). The report highlights the many opportunities that China continues to present for MNCs, as they continue to play a key role in the development of China’s economy.
The Corporate Tax Reform III package represents a great opportunity for Switzerland to retain and further develop its position as one of the most attractive business locations worldwide, while increasing international acceptance of its corporate tax legislation.
With the intention of sending a clear signal to the many multinational companies located in the Lausanne/Geneva area, the Canton of Vaud has provided an intermediary report of its plan on how to lower its current corporate tax rate of 21.65% to 13.79%.
Anfang September verabschiedete der Bundesrat den Gesetzesentwurf des Finanzinfrastrukturgesetzes „FinfraG“ zuhanden des Parlamentes. Es kann davon ausgegangen werden, dass das Gesetz im Herbst 2015 in Kraft treten wird - das Ziel hierbei ist bekannt.