"Tax doping in dispute with the EU"

The tax dispute between the EU and Switzerland revolves around the cantonal regimes for the taxation of special purpose vehicles. Marco Felder, former head of the Liechtenstein Tax Administration and consultant at PwC, addresses this topic in his dissertation. The EU criticizes the unequal treatment of domestic and foreign profits, which poses challenges for Switzerland. In order to maintain its attractiveness as a business location, representatives of the federal government and cantons are looking for financially viable compensation. Felder recommends EU-compatible tax privileges, such as lower tax rates and specific regulations for research and development. He emphasizes that Switzerland can only be considered research-friendly if it offers incentives for research expenditure and license boxes. However, current efforts to resolve the tax dispute suffer from a lack of coordination and financial challenges.

Topics in the publication

• Tax dispute between Switzerland and the EU
• Dissertation by Marco Felder
• Switzerland's compensation strategies
• Promotion of research and innovation
• Coordination problems in Switzerland
• International tax competition
• Self-disclosure and tax amnesty in Liechtenstein