Switzerland will likely change its constitution because of Pillar Two—a proposal to address global profit shifting by imposing a global minimum tax of at least 15%—and took its first step in that direction by opening a public consultation on the OECD/G20 minimum tax plan for multinationals on March 13. The most recent proposal of the...

• Tags: G20, Gloabal Minimum Tax, OECD, Pillar Two, Switzerland
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• Posted by: professionalusr