Treatment in Switzerland of Transnational Operating Losses for a Foreign Company with a Swiss Permanent Establishment and for a Swiss Company with a Permanent Establishment Abroad - Intertax View Treatment in Switzerland of Transnational Operating Losses for a Foreign Company with a Swiss Permanent Establishment and for a Swiss Company with a Permanent Establishment Abroad by - Intertax Treatment in Switzerland of Transnational Operating Losses for a Foreign Company with a Swiss Permanent Establishment and for a Swiss Company with a Permanent Establishment Abroad 23 12 Intertax