Corporate taxes.

The article provides an overview of regulations governing the taxation of companies in Switzerland. It discusses corporate tax reforms approved by the Swiss parliament including the abolition of tax on company capital, the replacement of graduated federal tax rates on corporate net income with a flat rate of 8.5% and the removal of tax problems in crossborder corporate restructuring. It also provides an assessment of the country's privileged tax status for holding, domiciliary, service and administrative companies.