More notes at http://tanguay.info/learntracker
C O U R S E 
Switzerland in Europe
Christa Tobler, University of Basel
C O U R S E   L E C T U R E 
Swiss Federalism and Corporate Taxation
Notes taken on January 27, 2017 by Edward Tanguay
The European Commission
the executive body of the European Union responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU
accused Switzerland of predatory tax regimes
the Swiss cantons played an important role
the Swiss state structure
Switzerland is a confederation
Confoederatio helvetica
today Switzerland is a federation
similar to Mexico, Germany, Russia, India, Australia, Canada, and the United States of America
federations made up by a number of sub-states
in Switzerland, these are called cantons
26 cantons
Canton of Jura became a canton in 1978
one of chambers of government represents the cantons
each canton has two representatives there
six semi-cantons have only one vote
the other chamber represents the people
there are 2300 Swiss municipalities
income taxation
levied on three levels
tax competition between the cantons and municipalities
from 14% to 30%
Swiss Federal Tax Harmonisation Act
allows Cantons to introduce preferential tax regimes with respect to certain types of companies as well as profits