Author Description

"... contains general information and tax rules that will enable a business to determine the best method of conducting its operations in Switzerland from both a tax and legal perspective. The Portfolio analyzes the forms of doing business in Switzerland, and provides a detailed analysis of the tax rules applicable to corporations, individuals, partnerships, and other legal entities. In addition to a description of the income tax system, the Portfolio discusses capital and net wealth taxes, estate and inheritance taxes, stamp taxes, retail sales taxes, and real estate taxes"--Page (iii).