Switzerland Implements OECD Minimum Tax of 15% for Multinational Enterprises (baerkarrer.ch)
Swiss Pillar Two implementation approved to provide legal certainty for MNEs | Loyens & Loeff (loyensloeff.com)
Switzerland’s route to Pillar 2 implementation – Baker McKenzie InsightPlus
www.ey.com/en_gl/tax-alerts/switzerland-votes-to-amend-constitution-to-allow-pillar-two-impl
www.baerkarrer.ch/en/publications/switzerland-implements-oecd-minimum-tax
www.lenzstaehelin.com/news-and-insights/browse-thought-leadership-insights/insights-detail/switzerland-introduces-oecd-pillar-ii-minimum-taxation-as-per-january-1-2024/
wts.com/global/publishing-article/20240221-switzerland-pillar-ii~publishing-article
www.loyensloeff.com/insights/news–events/news/switzerland-introduces-iir-as-of-1-january-2025/
www.efd.admin.ch/en/nsb?id=102345
www.ey.com/en_gl/tax-alerts/swiss-beps-20-pillar-two-implementation-applying-iir-as-per-1-january-2025-delaying-utpr-indefinitely
Update:
Federal Council initiates consultation on exchange of information under the OECD minimum tax
