The OECD pillar II regime and its features UTPR (undertaxed payment rule), IIR (income inclusion rule) and QDMTT (qualified domestic minimum top-up tax) will challenge the to-date existing attractive Swiss tax incentives and their effectiveness and will likely impact the new set-up of Swiss operations.
It is therefore essential for enterprises to review and where necessary adjust their Swiss tax strategy with regard to 1) tax holidays under the economic development regimes, 2) the transitional rules stemming from the Swiss tax reform III as well as 3) IP box and R&D super deduction.
We invite you to join us for a live, complimentary webinar on the way forward on Swiss tax incentives under the OECD Pillar II regime, including short case studies that illustrate the practical consequences for multinational groups and their Swiss operations.
- Martin Busenhart, lic. iur., Certified Tax Expert, Partner, Walder Wyss AG, Zurich
- Peter Hongler, Prof. Dr. iur. Certified Tax Expert, Counsel, Walder Wyss AG, Zurich
Participation is free of charge. We kindly ask you to register below. You will receive the dial-in information shortly before the event.