Swiss cantons are still leading in global tax competition
According to the BAK Taxation Index 2017 the Swiss cantons continue to do very well internationally in terms of tax charges for corporations and highly qualified individuals. The tax environment has not changed fundamentally since the last survey in 2015. However, with the planned reforms in the USA set to fuel international tax competition, there are big changes ahead. At the same time, Switzerland is implementing its biggest tax reforms in decades (Tax Proposal 17) to maintain the country’s tax and location attractiveness.