Grundlagen der Konzernbesteuerung im schweizerischen Steuerrecht

The taxation of corporations under the current regulations is initially the subject of this book, before examining the foundations of corporate taxation in Swiss tax law. A thorough analysis of the shortcomings in corporate taxation serves as the starting point for considering the existing regulations as well as constitutional considerations.

The author envisions a differentiated taxation of consolidated enterprises within Swiss law based on equality principles. Subsequently, the concept of significant consolidation is outlined, and various design alternatives for corporate taxation in Switzerland are explored.

The theses developed from this and concluding the book first address the relationship between tax law and corporations, secondly consider the tax treatment of the corporation as a network, and thirdly discuss corporate taxation under future law.