BEPS Pillar 2: Comparison of the implementation of global minimum taxation in Switzerland and Liechtenstein.

Martin A. Meyer | Yves Stadler

The OECD Model Rules on Global Minimum Taxation are identical for all Implementing Jurisdictions. However, differences arise in the implementation of these provisions into local law. Martin A. Meyer and Yves Stadler describe the implementation process in Switzerland and Liechtenstein and comment on the similarities and differences in the planned implementation.