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Editorial for the special issue "Implementation of the STAF

Luzius Cavelti
Editorial zur Schwerpunktausgabe «Umsetzung der STAF»
in zsis)
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<p><a title="" href="#_ftnref1" name="_ftn1"><sup>01</sup></a> Entscheidung der Kommission vom 13.2.2007 über die Unvereinbarkeit bestimmter schweizerischer Körperschaftssteuerregelungen mit dem Freihandelsabkommen; vgl. <a href=""></a> (online abgerufen am 19.10.2020).</p> <div> <div id="ftn2"> <p><a title="" href="#_ftnref2" name="_ftn2"><sup>02</sup></a> Joint Statement zwischen dem Bundesrat und den Vertretern der 28 EU Mitgliedstaaten, vgl. <a href=""></a> (online abgerufen am 19.10.2020).</p> </div> <div id="ftn3"> <p><a title="" href="#_ftnref3" name="_ftn3"><sup>03</sup></a> KPMG, Swiss Tax Report 2020.</p> </div> <div id="ftn4"> <p><a title="" href="#_ftnref4" name="_ftn4"><sup>04</sup></a> Verschiedene westliche Staaten, insbesondere die USA, haben ihre Gewinnsteuers&auml;tze gesenkt; vgl. OECD, Table II.1. Statutory corporate income tax rate, <a href=""></a> (online abgerufen am 19.10.2020).</p> <p><a title="" href="#_ftnref5" name="_ftn5"><sup>05</sup></a> Vgl. OECD, Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint, <a href=""></a> (online abgerufen am 19.10.2020).</p> </div> </div>
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