Dipl. Steuerexperte HFP
Dipl. Steuerexperte/in (HFP) (Switzerland)
International TaxEnglish
Exam overviewPractice session
Under the OECD/G20 Inclusive Framework Pillar Two Global Minimum Tax (GloBE Rules) implemented in Switzerland via the Swiss Qualified Domestic Minimum Top-Up Tax (QDMTT / Ergänzungssteuer), what is the effective minimum tax rate and which corporate groups are in scope?
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