The English language version is created automatically. The text may therefore contain linguistic and terminological errors.

Editorial for the special issue "Implementation of the STAF

Luzius Cavelti
Editorial zur Schwerpunktausgabe «Umsetzung der STAF»
in zsis)
(abrufbar unter:
Thanks a lot. You have successfully registered for the )zsis-newsletter.
You are already registered for our newsletter with this e-mail address. If you are not sure or have a question about registration, please write to
You do not have a subscription yet? Register here free of charge.
Forgotten your password?

JavaScript is not activated in your web browser

Please activate JavaScript so that you can read the contents of zsis) in full text.

Here you will find instructions on how to enable JavaScript in your web browser. If you have any questions, please feel free to write to

<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=""></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=""></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=""></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=""></a> (available online on 19.10.2020).</p> </div> </div>
Footnotes / further notes:

Please change your browser!

Microsoft Internet Explorer uses outdated web standards and is no longer supported by our platform. For an optimal display of the zsis) we recommend that you use one of the following browsers.
For more information about the outdated technology of Internet Explorer and the resulting risks, please visit the blog of Chris Jackson (Principal Program Manager at Microsoft).