Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
On 13 February 2007, the European Commission announced that it had decided that certain company tax regimes in Swiss cantons which exempt foreign-source income of companies established there constitute State aid incompatible with the proper functioning of the 1972 EU-Switzerland Agreement (Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972,…
Continue Reading