TRAF - Implementation and First Experiences


The considerable room for manoeuvre of the cantons in the selection and design of TRAF measures promotes intercantonal tax competition. Some transitional solutions adopted by the cantons raise legal questions. The companies concerned should actively discuss these with the tax authorities. Companies can benefit from the TRAF, in particular former status companies. The choice of location, structure and value chains must be critically reviewed.


Dr. Michael Nordin and Petra Hess


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