• Swiss Canton Cuts Tax Rates, EU to Give VAT Refunds : Updates from Europe
  The canton of Lucerne, as part of tax law revisions announced in 2011, cut the corporate income tax rate from 3% to 1.5% with effect from January 1, 2012. The steep reduction in tax rate results in a statutory communal and cantonal tax burden of 4.3% to 6.5%.
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• Switzerland Imposes Restrictions on EU workers, targets Eastern European Countries
  Switzerland has temporarily re-introduced authorization requirements for workers coming into the country from the eight Eastern European countries that joined the European Union (EU) in 2004—commonly referred to as the EU-8.
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• Switzerland Proposes to Restructure Corporate Tax System to Strengthen Tax Competitiveness and Attract International Businesses
  The Swiss Federal Government has published an interim steering committee report, in May 2013, outlining plans to restructure its corporate tax system with the intent of strengthening the country’s international competitiveness and making Switzerland more attractive to companies in search of international locations.
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• UK Budget 2012 Announces Income Tax Cuts and Raises Capital Allowances for Businesses
  UK’s annual budget revealed a string of tax measures including a reduction in business tax to 24% with further 1% cuts announced until 2014, while the top personal income tax rate will be reduced to 45% from 50% in 2013.
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• VAT Updates: China, Czech Republic, Romania, Portugal
  China’s pilot scheme for VAT which is intended to replace the current business tax in Shanghai is likely to be extended to Beijing in July, Czech Republic confirms the treatment of local reverse charge where both the supplier and the customer are VAT payers.Portuguese government raises VAT and Excise Duty in the autonomous region of Madeira effective from April 1, 2012.
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• Vodafone Serves Notice of Dispute against Indian Tax Law
  Vodafone has served a Notice of Dispute against controversial proposals included in the Indian Finance Bill 2012 which allows the government to change tax laws retroactively as well as the power to reverse Supreme Court rulings and judgements.
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