The Swiss Research and Development Tax Credit in Light of Current International Developments: An Analysis and Proposals for Adjustments
International tax and business location competition has undergone a fundamental shift. Switzerland is coming under increasing pressure as key instruments of its previous business location policy have lost their effectiveness. A new legal opinion by Prof. Dr. Robert J. Danon and Prof. Dr. Pascal Hinny shows how Switzerland can restore its tax appeal by leveraging the new international framework and specifically strengthening tax incentives for research, development, and innovation.