Die Abzüge bei der interkantonalen Steuerausscheidung im Zusammenhang mit der Steuerreform und

This work deals with the implementation of the tax reform in five selected cantons and the possible challenges in connection with STAF deductions in the intercantonal tax segregation of a legal entity. Based on the Circular No. 34 of the SSK, various application examples have been developed in order to highlight possible problem areas.

Awarded as outstanding master thesis at the SIST Swiss Institute for Tax Law.