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    Articles & Publications 

    Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
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    Results 1-10 of 10.
    ImageTitle/DescriptionArticle Date 
    Top personal tax rates remain stable worldwide

    Top personal tax rates remain stable worldwide

    As KPMG’s most recent Individual Income Tax and Social Security Rate Survey shows, only 15 percent of the 96 countries surveyed worldwide have made changes to their rates of income tax.
    Modified date: 4/10/2013
    10/19/2011
    Press release
    International Assignment Policies and Practices Survey 2011

    International Assignment Policies and Practices Survey 2011

    For the fifth consecutive year, KPMG presents the survey on global assignment programs of Swiss headquartered companies.
    Modified date: 6/23/2011
    6/16/2011
    Survey report
    Capital Market Oriented Compensation

    Capital Market Oriented Compensation

    The identification of the employees with their companies is becoming increasingly important in times of shotrage of qualified staff.
    Modified date: 10/5/2012
    10/5/2012
    Business and industry issue
    KPMG's International Assignment Policies and Practices Survey 2012

    KPMG's International Assignment Policies and Practices Survey 2012

    For the sixth consecutive year, KPMG presents the survey on International Assignment programs.
    Modified date: 9/13/2012
    9/13/2012
    Survey report
    Changes regarding Employee Stock Option Plans

    Changes regarding Employee Stock Option Plans

    In 2013, new legal provisions regarding the taxation of employee participation rights will enter into force, Jürg Birri and Philipp Zünd point out.
    Modified date: 3/14/2012
    2/1/2012
    Business and industry issue
    Limited taxation for employees who are not tax domiciled in Switzerland

    Limited taxation for employees who are not tax domiciled in Switzerland

    Michael Müller comments on the tax situation for foreign employees in Switzerland.
    Modified date: 3/14/2012
    2/1/2012
    Business and industry issue
    KPMG's Individual Income Tax and Social Security Rate Survey 2011

    KPMG's Individual Income Tax and Social Security Rate Survey 2011

    Despite turbulent economic trends, G-20 members have barely changed their top rates of income tax, as KPMG’s most recent Individual Income Tax and Social Security Rate Survey shows.
    Modified date: 1/12/2012
    10/20/2011
    Survey report
    Individual Income Tax and Social Security rate survey 2010

    Individual Income Tax and Social Security rate survey 2010

    The latest tax rate survey of KPMG shows a worldwide rise of income tax rates. In Europe the top income tax rates for individuals increased significantly.
    Modified date: 6/21/2012
    10/14/2010
    Survey report
    Investment in Switzerland

    Investment in Switzerland

    This publication demonstrates why Switzerland has traditionally been such a popular business location for all types of investors and companies.
    Modified date: 4/25/2012
    3/21/2012
    Survey report
    KPMG's Swiss Tax Report 2013 - Tax location Switzerland under pressure

    KPMG's Swiss Tax Report 2013 - Tax location Switzerland under pressure

    The Swiss Tax Report is published on an annual basis by KPMG Switzerland. The current study reflects 130 countries and all 26 Swiss cantons.
    Modified date: 5/16/2013
    5/15/2013
    Survey report