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Tax Reform and AHV Financing (TRAF): Linking Two Construction Sites

18.10.2018 – The key points of the Tax Proposal (“TP17”) are essentially those of the rejected Corporate Tax Reform III (“CTRIII”). Besides the abolition of preferential tax regimes, it includes instruments to preserve the competitiveness of the Swiss tax system. As a new element it features the linking with AHV financing. For some, the TP17 is a guaranteed success, while others reject it for dogmatic reasons.