"Geopolitical changes - Trump will soften BEPS"

Trump is planning a comprehensive tax reform that includes a reduction in corporate taxes from 35% to 15%. This would make the USA more competitive in international comparison. Furthermore, the OECD's regulations on profit shifting (BEPS) could be watered down under Trump's government, as these do not suit his political interests. The abolition of inheritance tax and the simplification of the tax code are also goals of Trump's to strengthen the American economy. Geopolitical changes, such as the hard Brexit, are also having an impact on taxation, with countries such as the UK and the US looking to strengthen their economies through tax competition. These developments are increasing the pressure on the EU to adapt its tax policy.

Topics in the publication

• Tax reform under Donald Trump
• Influence of US tax policy on Liechtenstein
• OECD project against tax avoidance (BEPS)
• Geopolitical developments and tax competition
• Automatic exchange of information (FATCA)
• Tax policy in the EU
• Swiss corporate tax reform III
• Innovative capacity and tax regime in Liechtenstein