Switzerland opens public consultation on procedural aspects of the OECD's Pillar Two minimum corporate tax
|Tax Alerts, Information Reporting, Legis ...|Switzerland
The Swiss Federal Council has opened the second public consultation on the transitional ordinance that will regulate the OECD's Pillar Two minimum corporate tax in Switzerland during a transition phase, with new provisions added mainly on procedural and criminal tax law aspects.
The public consultation runs until 14 September 2023 and the ordinance is intended to apply from 1 January 2024.
This Alert outlines the key provisions of the updated draft ordinance and the most important information incl…
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