Tag Archives: Multinational firms

The impact of the vote May 19 corporate tax reforms: a Q&A with Pierre-Marie Glauser

As an academic and lawyer specializing in taxation, Pierre-Marie Glauser was closely involved in the corporate tax reform campaign in Switzerland that culminated in the referendum held on May 19th. An advocate of the proposed reforms, Glauser was a member of a number of working groups involved with the reforms and gave presentations at various conferences on the implications of accepting or refusing the reforms. Here he discusses the government backed provisions approved by 64.4% of Swiss voters on May 19th and their impact.

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Powers of attraction: How to make the most of tax holidays as a foreign direct investment incentive

In a global economy where countries compete fiercely for foreign direct investment, Prof. José Mata offers some insights for policymakers wishing to extract maximum value from specific tax related investment incentives—notably tax holidays.

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