The media describes the current 'Stop Mass Immigration' initiative implementation plan as 'light' or even 'super light'. But, is it really so light? Actually, it looks like the initiative affects far more employers than initially assumed.
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.
The legislative roadmap released by the Vaud Council of State on 1 November 2017 confirms a substantially reduced corporate tax rate of 13.79% in the canton of Vaud as of 1 January 2019, irrespective of the Federal Tax Proposal 17 currently under way.