The Swiss Confederation and the European Union:Their constitutional systems, bilateral agreement-based constitutional cooperation and a Swiss company tax regime facing challenges of constitutional and legal feasibility

Although the Swiss Confederation is not a member state of the European Union, agreement-based cooperation (also referred to as 'acquis bilatéral') between the Swiss Confederation and the European Union is very close. For the proper functioning of the acquis bilatéral, Swiss peculiarities, not only in tax law but also from a constitutional law point of view, should be given serious consideration, something which this doctoral thesis seeks to do. Harmonisation of Swiss laws with EU law and other international laws is a gradual and apparently inexorable process. Of course, such a process also has an impact on a state’s capacity to pursue a tax policy of its own choosing. This matter is also investigated in relation to Swiss tax law, in particular against the background of current Swiss legislative proceedings to shape a future Swiss company tax regime