Dipl. Steuerexperte HFP

Practice session

Under the Swiss Federal Act on the Harmonisation of Direct Taxes (StHG Art. 38) and the Federal Supreme Court case law on Inter-cantonal Tax Law (Interkantonales Steuerrecht / Doppelbesteuerungsverbot Art. 127 Para. 3 BV), how is the taxable net profit of a Swiss commercial enterprise operating permanent establishments (Betriebsstätten) in multiple cantons allocated among the cantons?

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