Why should it not be relevant? You also know the minimum and maximum rate. A lot of big international companies are in Zurich where the rate is ~21% and among t

Why should it not be relevant? You also know the minimum and maximum rate. A lot of big international companies are in Zurich where the rate is ~21% and among the highest in Switzerland. There are obviously criteria other than taxes, such as personnel trained at one of the world's top technical universities (ETH Zurich).