613.21
FILAVOPFCCOPFC
CH
Art. 57 Ordinance of November 7, 2007 on Financial Equalization and Cost Compensation (OFECC)
OPFCC; Titre 6 Dispositions transitoires
Art. 57 OPFCC
The report on the evaluation of effectiveness for the period from 2020 to 2025 includes a representation of the implementation of the Federal Act of September 28, 2018, regarding tax reform and AHV financing in the cantons, particularly concerning the deduction of research and development expenses and the deduction for self-financing.
The cantons shall make the necessary information available to the Confederation.