Swiss Federal Council Details Implementation of Global Minimum Tax Ahead of Referendum Including a One-Stop Shop for Payment

On 24 May 2023, the Swiss Federal Council issued a release detailing the implementation of the Pillar 2 global minimum tax, which is subject to a referendum vote that will be held on 18 June 2023. This includes plans for a so-called one-stop shop for levying the new tax, with the most important unit of a group of companies required to pay the tax in its home canton for all units across Switzer…
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