Corporate taxation in Switzerland remains attractive: The Federal Act on Tax Reform and AHV Financing (TRAF) was comfortably accepted by the Swiss public. The "yes" vote sends a clear signal of cooperation to the EU and the international community.
On the 20th of December, President Trump hosted an array of Republican Congressmen and Congresswomen at the White House to celebrate the successful passage of the Tax Reform Bill, the most sweeping reform of the U.S. tax system in over 30 years.
In our series of blogs on U.S. Tax Reform, we have focused on the emerging corporate tax issues for non-U.S. headquartered, multinationals with operations in the U.S. In this article, we consider the potential implications for U.S. Expatriates and companies sending employees on assignment to the U.S.