Guest article: Switzerland's mediation talent is the key to a new corporate tax reform

After a long political process and a fiercely contested vote, the Swiss people rejected the proposal for Corporate Tax Reform III (USR III) at the ballot box on 12 February 2017. The main thrust of the proposal was on the one hand the abolition of the special regimes for companies (mixed company, holding company, principal company, finance branch), the introduction of new regulations in the field of research and development and the deduction of interest on equity capital with the aim of maintaining Switzerland's attractiveness as a business location despite the abolition of the special regimes.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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