Transactions and international taxation

GloBE Pillar 2

Minimum taxation of groups: scope, calculation of the top-up tax and reporting obligations.

Transactions and international taxation

Minimum taxation of groups: scope, calculation of the top-up tax and reporting obligations.

Going further

Related areas.

Mergers, demergers, conversions and asset transfers in tax neutrality, in Switzerland and cross-border.

Transfer pricing policy, documentation and defence in the event of an audit, in line with OECD principles.

CTAX

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