CFC regulations briefly explained

CFC regulations briefly explained

This presentation explains - in an abbreviated and graphical form - how the CFC rules work, their development history at OECD and EU level and their implications for Switzerland. The table of contents of the slides is as follows:

  • Introduction
  • How do CFC rules work?
  • International developments
  • BEPS Action 3
  • Directive 2016/1164
  • Implications for Switzerland - Tax Bill 17
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