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Notes on video lecture:
Swiss Federalism and Corporate Taxation
Choose from these words to fill the blanks below:
preferential, semi, legislation, 30, Russia, 2300, predatory, three, cantons, 1978, two, federation, Harmonisation, helvetica
The European Commission
the executive body of the European Union responsible for proposing                       , implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU
accused Switzerland of                    tax regimes
the Swiss cantons played an important role
the Swiss state structure
Switzerland is a confederation
Confoederatio                   
today Switzerland is a                     
similar to Mexico, Germany,             , India, Australia, Canada, and the United States of America
federations made up by a number of sub-states
in Switzerland, these are called               
26 cantons
Canton of Jura became a canton in         
one of chambers of government represents the cantons
each canton has        representatives there
six         -cantons have only one vote
Basel-Stadt
the other chamber represents the people
there are          Swiss municipalities
income taxation
levied on            levels
federation
cantons
municipalities
tax competition between the cantons and municipalities
from 14% to     %
Swiss Federal Tax                            Act
allows Cantons to introduce                          tax regimes with respect to certain types of companies as well as profits

Ideas and Concepts:

Why the two-letter country code for Switzerland is CH, via tonight's Switzerland in Europe course:

"The area of Switzerland became a loose confederation of cantons around the 13th century and persisted in this form for centuries until 1798 when the revolutionary French government conquered Switzerland and imposed a new unified constitution, which effectively abolished the cantons. The new regime was known as the Helvetic Republic, being named Helvetic after the Helvetii, the Gaulish inhabitants of the Swiss Plateau in antiquity.

Due to the instability of the situation, however, the Helvetic Republic had over 6 constitutions in a period of 4 years, after which the area of Switzerland went back to being a loose confederacy of cantons.

In 1848, through a recognition of unity and strength towards its European neighbors, Swiss people from all strata of society, whether Catholic or Protestant, from the liberal or conservative current, realized that the cantons would profit more if their economic and religious interests were merged. Thus, while the rest of Europe was experiencing revolutionary uprisings, the Swiss drew up a constitution which provided for a federal layout, much of it inspired by the American example. This constitution provided for a central authority while leaving the cantons the right to self-government on local issues.

The Latin name Confoederatio Helvetica was neologized, harking back to the Napoleonic Helvetic Republic, and introduced gradually after the formation of the federal state in 1848, appearing on coins from 1879, inscribed on the Federal Palace in 1902 and after 1948 used in the official seal."
Swiss Federalism and Corporate Taxation