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Switzerland opens public consultation on material aspects of the OECD’s Pillar Two minimum corporate tax

|Tax Alerts, Legislation & Policy, Na ...|Switzerland
Switzerland

  • The Swiss Federal Council has opened the public consultation on the ordinance that will temporarily regulate the material aspects of the OECD’s Pillar Two minimum corporate tax in Switzerland during a transition phase.

  • The public consultation runs until 17 November 2022 and the ordinance is intended to apply from 1 January 2024.

  • This Alert outlines the key provisions of the ordinance, which is align…

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