An analysis by Tax Partner AG, Taxand Switzerland
On Sunday, 18 June 2023, the Swiss electorate approved a new constitutional article to implement the OECD/G20 minimum taxation rules for large multinational corporations (MNEs).
The new rules will be implemented through a constitutional amendment which authorises the Federal Council to temporarily put the minimum taxation rules into force on the basis of an ordinance. This Ordinance shall apply until it is replaced by a federal law, which the Federal Council must submit to Parliament within six years.
In this tax briefing, Prof. Dr. René Matteotti and Tom Lawson of our Swiss firm, Tax Partner AG, analyse the background, details and future developments of the new OECD/G20 minimum taxation rules.
Read the full analysis here.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.
