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Editorial for the special issue "Implementation of the STAF

Zitiervorschlag:
Luzius Cavelti
,
,
,
,
Editorial zur Schwerpunktausgabe «Umsetzung der STAF»
,
in zsis)
4
/
2020
,
A
,
N
 [...]
(abrufbar unter: publ.zsis.ch/A
-
2020
)
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<p><a title="" href="#_ftnref1" name="_ftn1"><sup>01</sup></a> Commission Decision of 13.2.2007 on the incompatibility of certain Swiss corporate tax rules with the Free Trade Agreement; see <a href="https://eeas.europa.eu/archives/delegations/switzerland/documents/eu_switzerland/20070213_kommission_steuern.pdf">https://eeas.europa.eu/archives/delegations/switzerland/documents/eu_switzerland/20070213_kommission_steuern.pdf</a> (online retrieved on 19.10.2020).</p> <div> <div id="ftn2"> <p><a title="" href="#_ftnref2" name="_ftn2"><sup>02</sup></a> Joint Statement between the Federal Council and the representatives of the 28 EU Member States, see <a href="https://www.newsd.admin.ch/newsd/message/attachments/36882.pdf">https://www.newsd.admin.ch/newsd/message/attachments/36882.pdf</a> (available online on 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> Various Western countries, in particular the USA, have reduced their income tax rates; see OECD, Table II.1 Statutory corporate income tax rate, <a href="https://stats.oecd.org/Index.aspx?QueryId=78166">https://stats.oecd.org/Index.aspx?QueryId=78166#</a> (available online on 19.10.2020).</p> <p><a title="" href="#_ftnref5" name="_ftn5"><sup>05</sup></a> See OECD, Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint, <a href="http://www.oecd.org/tax/beps/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint-beba0634-en.htm">http://www.oecd.org/tax/beps/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint-beba0634-en.htm</a> (available online on 19.10.2020).</p> </div> </div>
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