Neue Zürcher Zeitung: Implementation of the global minimum tax in Switzerland Neue Zürcher Zeitung: Implementation of the global minimum tax in Switzerland Neue Zürcher Zeitung: Implementation of the global minimum tax in Switzerland

The implementation of the OECD minimum tax rate is the subject of much political debate. On December 1, the Swiss National Council decided how the expected additional income should be divided between the federal and cantonal governments. It is important to note that the global minimum tax does not do away with competition between international locations altogether, but rather shifts it toward other factors such as subsidies. In the NZZ article, André Guedel provides information on the subsidies in the EU and Switzerland.