International Taxation-Final Presentation 2021-C：Switzerland and Zug preferential tax regime

Topic: Switzerland and Zug preferential tax regime

Responsible Group: （C）Flora+Angle +Ivy-06/14

please tell us your answers and reasons for the following issues:

1. describe Swiss basic corporate and personal income tax system
2. introduce the tax benefits granted by Zug government
3. Does Zug meet the requirements of tax haven?
4. Do the Zug tax benefits constitute “harmful tax regime”?

Following are some info links(You’re not limited to these links):

https://www.mme.ch/fileadmin/files/documents/MME_Compact/MME_Overview_of_Individual_Taxation_in_Switzerland.pdf

https://www.thelocal.ch/20180516/opinion-why-zug-is-becoming-the-best-place-to-live-in-switzerland/

https://home.kpmg/us/en/home/insights/2020/01/tnf-switzerland-new-corporate-income-tax-rate-canton-zug.html

https://www.zg.ch/english/individuals/tax

https://www.swissinfo.ch/eng/business/zug-and-geneva-boost-attractiveness-with-corporate-tax-cuts/46094340

https://www.lowtax.net/information/switzerland/switzerland-income-tax.html