Commentaries: Art. 129a

The Confederation may issue regulations for large corporate groups on being taxed in the market state and on a minimum rate of tax.
In doing so, it shall be guided by international standards und model regulations.
In order to safeguard the interests of the Swiss economy as a whole, it may derogate from:
1. the principles of universality and uniformity of taxation and the principle of taxation according to ability to pay in accordance with Article 127 paragraph 2;
2. the maximum tax rates in accordance with Article 128 paragraph 1;
3. the regulations on enforcement in accordance with the first sentence of Article 128 paragraph 4;
4. the matters excluded from tax harmonisation in accordance with the second sentence of Article 129 paragraph 2.