Die Besteuerung nach dem Aufwand als Standortvorteil?

Am 30. November 2014 wird dem Schweizer Stimmvolk eine Initiative zur schweizweiten Abschaffung der Pauschalbesteuerung vorgelegt. Eine genauere Betrachtung mit Würdigung der Gesamtsituation lohnt sich daher.

Multinational Companies in China – Making the Right Moves

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.

Corporate Tax Reform III: Great opportunity for Switzerland

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.

Canton of Vaud – lowering corporate tax to 13.79%

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%.

Swiss Corporate Tax Reform III: Milestone passed!

We provide clarity on the measures to retain Switzerland’s attractiveness as a business location on our webcast on Thursday 25 September.

BEPS – First recommendations to the G20 made – in draft

The OECD presented on 16 September 2014 the first wave of widely anticipated deliverables in its BEPS project. The rules presented are of recommendatory nature, as of now, and it is up to the member states to adapt their local legislation to the new standards.