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- Title
Legislatorisches Downsizing oder vertane Chancen?
- Abstract
The article "Legislative Downsizing or Missed Opportunities?" in the FinanzRundschau discusses the Growth Opportunities Act and its impact on tax law in Switzerland. It emphasizes that a tax ruling is binding as long as certain conditions are met. The Growth Opportunities Act underwent significant changes during the legislative process and now includes provisions to combat increased loan default rates. The question is raised whether the remaining incentives in the law actually enable growth opportunities. It is also speculated whether the downsizing of the law is connected to a new philosophy of minimalism.
- Subjects
SWITZERLAND; TAX laws; TAXATION
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, p517
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061106