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Switzerland will implement the BEPS 2.0 Pillar Two minimum taxation by introducing a new minimum tax at the federal level.
We are delighted to announce that Roland Holz, Partner at WTS Germany, has been appointed as new Head for the M&A WTS Global Service Line.
Recently the US corporate alternative minimum tax (AMT) was resurrected by the Inflation Reduction Act of 2022. It is structured in a significantly different way than the previous one and only applicable to select corporate taxpayer’s. Meanwhile it is still unclear how the US AMT will interact with the OECD Pillar Two rules.
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