| http://www.w3.org/ns/prov#value | - As the 3% test is a threshold to measure a maximum acceptable profit margin for the commissionaires/LRDs, the SFTA is indicating that the 3% test should be applicable irrespective of the existence of an MAP/APA. Next steps According to the communication of the SFTA, the cantonal tax authorities are now supposed to inform the Swiss principal companies about the clarifications and to review and vali
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