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Navigating Corporate Tax Rates: The Swiss Model
This chapter examines the evolving landscape of corporate tax rates and the competitive strategies countries adopt to attract foreign investment. It focuses on Switzerland's approach to financial services and its battle to uphold reputation amidst tax evasion scrutiny, while also addressing the influence of US regulations. The discussion reveals how multiple factors, beyond mere tax rates, play a critical role in business relocation decisions, alongside implications from recent financial upheavals like the Credit Suisse collapse.