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Switzerland: Abolition of Marriage Tax Penalty Proposed

(Apr. 5, 2018) On March 21, 2018, the Swiss Federal Council (the Swiss government) adopted a legislative proposal to abolish the “marriage tax penalty” (marriage penalty). The proposal is designed to resolve the decades-long controversy surrounding the issue. (Swiss Federal Council, Botschaft zur Änderung des Bundesgesetzes über die direkte Bundessteuer (Ausgewogene Paar- und Familienbesteuerung) [Message […]

Iceland: 2015 and 2016 Tax Measures

(Dec. 31, 2014) Iceland’s Parliament, the Alþingi, approved legislation on December 16, 2014, that amends a number of the country’s tax laws. Except where otherwise noted, the changes take effect from January 1, 2015. (Hjordis B. Gunnarsdottir, Iceland: Some Budget Measures Adopted, TAX NEWS SERVICE (Dec. 18, 2014), International Bureau of Fiscal Documentation (IBFD) online […]