Ernst & Young Monthly News January 2008
Publications
(PDF, German, French, 335 kB)
VAT is subject to continous change – a challenge for every entrepreneur. It is of utmost concern to us to support you with our specialists
and our knowledge. In order to assure you and to provide you with the latest insights when it comes to VAT, we offer you a broad range of courses about VAT.
(PDF, English, 379 kB)
Cross-border Transactions: Emerging Markets
(PDF, English, 95 kB)
A special edition of Developments in IFRS for financial instruments – November 2007
(PDF, English, 1.47 MB)
Australia: Australian Treaty Update / European Union: Recovery of EU VAT Incurred by US-Based Financial and Insurance Services Companies / Hong Kong
and Luxembourg: Hong Kong, Luxembourg Sign Tax Treaty / Italy: Italian Draft 2008 Budget Law Released / Mexico: Mexican Presidential Decree Provides
Limited Benefits for Certain IETU Taxpayers / South Africa: South Africa Relaxes Exchange Control Rules on Inward Foreign Loans; South African Supreme
Court of Appeal Rules Right to Use Interest Free Loan is Taxable / Netherlands: Proposed Amendment of Dutch Anti-Base Erosion Rules / United States:
United States and Iceland Sign New Income Tax Treaty: US and UK Define ‘First Notification’ Under Countries’ Competent Authority Agreement
(PDF, English, 343 kB)
More and more international companies are choosing Switzerland as an ideal location. Although Switzerland is fiscally attractive, the choice of
Switzerland as a location is not exclusively tax driven. Companies should also take into consideration the international and social environment that
Switzerland can offer.
(PDF, Japanese, 665 kB)
More and more international companies are choosing Switzerland as an ideal location. Although Switzerland is fiscally attractive, the choice of
Switzerland as a location is not exclusively tax driven. Companies should also take into consideration the international and social environment that
Switzerland can offer.
(PDF, Japanese, 2.84 MB)
What Foreign Companies Say About the Location Switzerland
(PDF, English, 229 kB)
'The Tipping Point' examines the types of enterprise tax risk issues that organizations face and highlights leading practices that we are beginning to
see as tax and internal audit increasingly work together.
(PDF, English, 745 kB)
I. Switzerland and High Net Worth Individuals: Switzerland at a glance; Immigration; Purchase of real estate; Tax landscape for individuals; Structure with
foreign partnership; Structure with trust; Family office; European comparison / II. Other attractive factors in Switzerland / III. Inheritance/Gift Tax in
Japan
(Press release, HTML, English, German, French)
Zurich, 12 December, 2007 – Ernst & Young’s 10th Annual Global Information Security Survey revealed improvements in information security. It was now twice as
likely (29% this year) to be fully embedded in a company’s risk management structures than in the previous year. While compliance (62% of nominations) and
data protection (58%) remain the most important drivers, IT security is increasingly being deployed as an instrument for achieving greater IT efficiency
and attaining specific business performance goals (45%).
(PDF, English, 192 kB)
Ernst & Young identified seven issues for life insurance companies that are the focus of our 2008 Outlook: Retirement Income, Financial Events, Technology,
Offshoring, Solvency II, International Financial Reporting Standards, Tax Issues and Implications
(PDF, English, 315 kB)
The real estate industry encompasses a range of activities from property development to construction, management and maintenance. This analysis focuses on
the use of IFRS in the property investment industry.