Broschüren – Ihre Auswahl
International Tax Services
Folgende Publikationen entsprechen Ihrer Auswahl:
 | The 2010 worldwide VAT/GST and sales tax guide
Our 2010 Worldwide VAT, GST and sales tax guide helps you understand how indirect taxes will affect your company abroad. The guide summarizes the value added tax and goods and services tax systems in 81 countries and the European Union.
 2568 kB
| |
 | The 2010 worldwide corporate tax guide
Ernst & Young's Worldwide corporate tax guide assists you in deciding how to structure cross-border investments and whether to establish a new company abroad. The guide summarizes corporate tax rules and treaty withholding tax rates in over 140 countries.
3903 kB
| |
 | Transfer pricing global reference guide
The Ernst & Young Transfer pricing global reference guide is a tool designed to enable international tax executives to quickly identify the transfer pricing rules, practices and approaches adopted by over 45 countries. Understanding these various approaches is helpful for both compliance and planning activities.
2577 kB
| |
 | Tax News – März 2010
Editorial / Unternehmenssteuerreform III: Systemwechsel beim Beteiligungsabzug? (Stefan Grob, Sereina Purtschert) / Konzerninterne Finanzierungen: Kommt die 10/20-Regel für Nicht-Banken-Kreditgeber auf den Prüfstand? (Hans-Joachim Jaeger) / Steuerliche Verbesserungen für Konzernfinanzierungen (Walo Staehlin) / Entscheid des Bundesgerichts 2C.893/2008 vom 10.08.2009 (Serge Migy, Emilien Gigandet) / Schweizerisches Bundesgericht fällt Grundsatzurteil zu Fremdwährungsdifferenzen (Marco ...
231 kB
| |
 | Human Capital Tax Alert – March 2010
Cross-border workers in the canton of Geneva – the Federal Court accepts an appeal to expand deductible expenses for cross-border workers.
145 kB
| |
 | Indirect Tax in 2010
A summary of significant upcoming indirect tax changes around the world in 2010
4673 kB
| |
 | Tax News – September 2009
Editorial / Die Mehrwertsteuerabrechnung nach Inkrafttreten des nMWSTG (Béatrice Blum) / Deutschland (Christian Buck) / Bei dauerhaftem Standortwechsel von Gruppen in die Schweiz zu berücksichtigende HR-Aspekte (Kevin Cornelius, Siiri-Mall Musten) / Überarbeitung der Branchenbroschüre Nr. 14 «Finanzbereich» (Barbara Henzen, Thomas Patt) / Vorschläge der Schweiz zur Beilegung des Streits mit der EU über die Besteuerung von Holdinggesellschaften (Dr. Kersten A. Honold) / Entwurf eines neuen ...
165 kB
| |
 | International Tax Alert – 10 July 2009
Swiss proposals to terminate conflict with EU on holding taxation According to recent news reports, last week the EU Commission informed the competent diplomats and subject-matter experts of the EU Member States of Swiss proposals for a revision of domestic law regarding the taxation of Swiss holding, mixed and domiciliary companies. The Swiss federal government has elaborated upon these proposals in an attempt to finally bring its ongoing conflict with the EU on certain Swiss tax regimes to ...
793 kB
| |
 | Tax News – Juni 2009
Editorial / Vereinfachte Nachbesteuerung in Erbfällen und Straffreiheit bei Selbstanzeige (Sibilla Cretti, Astrid von Dungern) / Human Capital – Global Mobility Effectiveness Survey 2009 (Chris Debner) / Neuerungen im Güterverkehrsabkommen zwischen der Europäischen Kommission und der Schweiz – Einführung des AEO (Authorised Economic Operator) in der Schweiz (Barbara Henzen, Marc Schlaeger, Silja Pracht) / Neues Mehrwertsteuergesetz tritt am 1. Januar 2010 in Kraft (Barbara Henzen) / Warum ...
298 kB
| |
 | Tax News – Dezember 2008
Editorial / Entwicklungen im internationalen Steuerrecht (Bernhard Hössli, Philipp Roth) / Änderung der Zinsbesteuerungsrichtlinie (Alberto Lissi, Janine Ziegler) / Deutschland: Aktuelle Entwicklungen (Heiko Kubaile, Christian Buck) / Verrechnungspreisstrategien für eine effizientere Allokation von flüssigen Mitteln (Salim Damji, Flora Tommy-Martin) / Übersicht über kantonale Steuergesetz-Neuerungen ausgewählter Kantone (Cristiana Allidi, Viktor Bucher, FedericoCentonze, Fabian Duss, Marc ...
957 kB
| |
 | Tax News – Oktober 2008
Editorial / Deutschland – aktuelle Entwicklungen (Heiko Kubaile) / Neue Verständigungsvereinbarung zu leitenden Angestellten (Heiko Kubaile) / Internationale Verrechnungspreise - neueste Entwicklungen (Salim Damji, Ulrike Wolff) / Entwicklungen in der OECD (Bernhard Hössli) / EU-Zinsbesteuerung erneut auf dem Tapet (Alberto Lissi, Janine Ziegler) / Dumont-Praxis: Abschied einer bundesgerichtlichen Rechtsprechung (Urs Schüpfer, Sereina Purtschert) / Verschärfte Vorschriften zur Bewertung von ...
180 kB
| |
 | EU tax news – Issue 27 (September/October 2008)
Major developments / Editorial / Focus on tobacco taxation: Proposal to increase exercise duties / Direct tax: Country updates / Indirect tax: Latest EU developments; country updates / Contacts: Direct tax and indirect tax
170 kB
| |
 | EU tax news – Issue 26 (July/August 2008)
Major developments / Editorial / Focus on state ald: News block exemption regulation / Direct tax: Country updates / Indirect tax: Latest EU developments; country updates / Contacts: Direct tax and indirect tax
170 kB
| |
 | Tax News – Juli 2008
Editorial / US Tax Desk: recent developments (Michael Nadler) / Deutschland: Aktuelle Entwicklungen (Heiko Kubaile) / Neue und ratifizierte Doppelbesteuerungsabkommen (Fabian Duss) / Kreisschreiben 21: Belege für die Rückerstattung der Verrechnungssteuer bei Ertragsgutschriften ausländischer Banken (Hans-Joachim Jaeger, Rolf Geier) / Internationale Verrechnungspreise (Gregor Freimoser) / Steuerbefreiung von Stiftungen (Natalie Nyffenegger) / Immobilienleasing (Stefan Grob, Claudio Bertini) / ...
152 kB
| |
 | Tax Documentation goes global
The thesis of this paper is that, in an era of globally integrated businesses, continuing demands for strong financial performance, and responsible risk management of tax planning and reporting activities, a comprehensive tax documentation and retention policy is increasingly vital for multinational organizations.
732 kB
| |
 | An open world: 2008 European attractiveness survey
China has been ranked the most attractive destination for foreign direct investment, ahead of Western Europe and Eastern Europe, in our fifth annual European Attractiveness Survey, An open world. The report shows that the world's regions have become much more equal in terms of where businesses want to invest.
1201 kB
| |
 | Tax Alert – News and views from Transfer Pricing – May 2008
China Steps Up: Draft Regulations Released by the SAT – When it comes to transfer pricing in China, the rules of the game have changed. Transfer pricing enforcement has clearly become a priority. With the Draft Regulation, China will finally be on par with its major trading partners insomuch as having detailed implementing regulations is concerned.
405 kB
| |
 | EU tax news – Issue 25 (May/June 2008)
Major developments / Editorial / Focus on charities: Impact of ECJ decisions / Direct tax: Country updates / Indirect tax: Latest EU developments; Country updates / Contacts: Direct tax and indirect tax
210 kB
| |
 | EU Tax News – Issue 24 (March/April 2008)
Editorial / Major Developments: Capital Duty Directive; CCCTB: Wishful Thinking or Future Reality?; Swiss-EU Tax Controversy / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates; Contacts: Direct Tax; Indirect Tax
249 kB
| |
 | Tax News – März 2008
Editorial / Internationales Steuerrecht: US tax desk: recent developments; Deutschland: Aktuelle Entwicklungen; Das globale Mobilitätsrisiko in den Griff bekommen / Nationales Steuerrecht: Unternehmenssteuerreform II: Lohn versus Dividende; Abgangsentschädigungen und Besteuerungsgrundsätze im Verhältnis Schweiz–Ausland; Interkantonale Repartition der pauschalen Steueranrechnung
178 kB
| |
 | Transfer Pricing Global Reference Guide 2008
Ernst & Young's Transfer Pricing Global Reference Guide is a comprehensive tool that is designed to help international tax executives to quickly identify the transfer pricing rules, practices, and approaches that have been adopted by over 40 countries. Bookmark the page for the latest developments and commentary on transfer pricing.
622 kB
| |
 | Tax Alert – Januar 2008
Praxisänderungen per 1. Januar 2008 – Eidgenössische Steuerverwaltung veröffentlicht überarbeitete Publikationen zur MWST
97 kB
| |
 | EU Tax News – Issue 23 (January/February 2008)
Editorial / Major Developments: Combating Tax Avoidance and Abuse / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
147 kB
| |
 | International Tax Alert, 18 January 2008
New Swiss Regional Policy Law Entered into Force on 1 January 2008 — Tax Holiday Regime Now Confirmed – New Regulations Redefine the Federal Tax Holiday Regime
221 kB
| |
 | Tax News – Dezember 2007
Internationales Steuerrecht: US Tax Desk: Recent Developments; Deutschland: Aktuelle Entwicklungen; Neue und ratifizierte Doppelbesteuerungsabkommen; Einführung des «zugelassenen Wirtschaftsbeteiligten» (AEO) in der EU und Auswirkungen auf die Schweizer Unternehmen; EU-Steuerkontroverse / Nationales Steuerrecht: Neues Bundesgesetz über Regionalpolitik; Steuerfalle im Bereich der Sozialversicherung; Entscheid des Bundesverwaltungsgerichts vom 5. Juni 2007: Rückerstattung der ...
246 kB
| |
 | ITS Global Dispatch
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 ...
1505 kB
| |
 | U.S. GAAP v. IFRS: The Basics
A new guide which summarizes the similarities and differences between US GAAP and IFRS. Its purpose is to increase IFRS awareness and to prepare for the time at which US companies potentially will be given the option, or will be required, to convert their financial reporting from US GAAP to IFRS
448 kB
| |
 | Tax Alert – November 2007
Indirekte Teilliquidation: Eidgenössische Steuerverwaltung publiziert neues Kreisschreiben Nr. 14
67 kB
| |
 | EU Tax News – Issue 22 (November/December 2007)
Editorial / Major Developments: FISCO Proposals on Post-Trading; Cross-border Loss Relief / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
157 kB
| |
 | New Form W-9 published by the IRS
Form W-9 for documentation of U.S. persons has been updated and published by the Internal Revenue Service (IRS) by way of a new 'Revision October 2007'. For new account openings and changes, only the most current version should be used by Qualified Intermediaries. Besides minor changes in formatting and wording, the IRS made two important amendments. For more information and consequences, please have a look at our latest QI-Update
140 kB
| |
 | Tax News – Oktober 2007
Editorial / Internationales Steuerrecht: US Tax Desk: Proposed Legislation to Deny; Treaty Benefits on Deductible Payments to Certain Foreign Related Parties; Doppelbesteuerungsabkommen (DBA): neuste Entwicklungen; Besteuerung von Funktionsverlagerungen in Deutschland / Nationales Steuerrecht: Änderung einer rechtskräftigen Veranlagungsverfügung; Die indirekte Teilliquidation – Neuerungen zum Kreisschreiben Nr. 14; Neue Praxis zur Vermeidung von «Ausscheidungsverlusten»; Die Schweiz tritt ...
484 kB
| |
 | EU Tax News – Issue 21 (September/October 2007)
Editorial / Major Developments: Taxation and Portugal’s Presidency; EU Perspective on UK CFC Rules / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax / Indirect Tax
164 kB
| |
 | EU Tax News – Issue 20 (July/August 2007)
Editorial / Major Developments: VAT Simplification; Focus on Third Country Investments / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
152 kB
| |
 | Tax Alert: New Transfer Pricing Developments in China - June 2007
Despite the continuing delays in the release of the China Transfer Pricing Contemporaneous Documentation Ruling, there have been further key developments in China's transfer pricing envrironment. Some of these developments were included in the tax reform measures passed by the National Peoples Congress in March. However, morge immetidate issues have arisen for new circulars issued by the State Administration of Taxation ("SAT") and actions being taken by some major tax jurisdictions in ...
128 kB
| |
 | Tax Alert, June 2007
Contract v Import Processing Arrangements – Apportionment of the relevant profits between the Hong Kong taxpayer and its PRC subsidiary
168 kB
| |
 | Tax News – Juni 2007
Internationales Steuerrecht: Offshore Tax Havens - Switzerland Included on List of Initial 34 «Offshore Secrecy Jurisdictions»; Internationale Verrechnungspreise - neuste Entwicklungen; Gerichtsentscheid bestätigt Einstufung eines französischen Kommissionärs als Betriebsstätte der britischen Hauptgeschäftsstelle; Deutschland: Unternehmensteuerreform 2008 / Nationales Steuerrecht: Zinsbesteuerungsabkommen zwischen der EU und der Schweiz - Auslegung aus italienischer Sicht von Art. 15; ...
182 kB
| |
 | Tax Alert, May 2007
Hong Kong – Mainland of China Comprehensive Double Tax Arrangement Practice Notes issued by Hong Kong and Mainland Tax Authorities
243 kB
| |
 | EU Tax News – Issue 19 (May/June 2007)
Editorial / Major Developments: VAT Reform; Focus on Malta / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
159 kB
| |
 | EU Tax News – Issue 18 (March/April 2007)
Switzerland – State Aid: On 13 February 2007, the European Commission and Switzerland issued statements regarding the sustainability of certain Swiss cantonal tax regimes. The Commission argues that the Swiss regimes constitute illegal State aid. The Swiss Government disagrees. Taxpayers will need to keep an eye on further developments in this unresolved argument, which is bound to last a number of years.
158 kB
| |
 | Tax News – März 2007
Internationales Steuerrecht – US Tax Desk: Easing of Subpart F Rules; China: Unternehmenssteuerreform 2008; Deutschland: Aktuelle Entwicklungen / Nationales Steuerrecht – Das erfolgreiche Management von Steuerrisiken ist eine der höchsten Prioritäten der Steuerverantwortlichen; Vorlage für ein neues Mehrwertsteuergesetz in der Vernehmlassung
485 kB
| |
 | EU Tax News – Issue 17 (January/February 2007)
Editorial / Major Developments: Bulgaria; Romania; The Denkavit Case; EU Co-ordinated Approach to Direct Taxation / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts / Direct Tax / Indirect Tax
155 kB
| |
 | EU Tax News – Issue 16 (November/December 2006)
Major Developments: ECJ Ruling in IRAP Case; State Aid: France; Asian Tax Havens and the Savings Directive; Tax Barriers to Efficient Clearing and Settlement in the EU / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
157 kB
| |
 | Transfer Pricing Global Reference Guide
The Ernst & Young Transfer Pricing Global Reference Guide is a comprehensive tool designed to enable international tax executives to quickly identify the transfer pricing rules, practices and approaches that have been adopted by over 40 countries. These appmaches must be understood in order to complete both compliance and planning activities.
497 kB
| |
 | EU Tax News – Issue 15 (September/October 2006)
Major Developments: ECJ Ruling in Cadbury Schweppes; ECJ Ruling in the “N” Case; Discriminatory Taxation of Outbound Dividends; The Battle against Counterfeiting; VAT: Rationalisation of Derogations; Car Taxation: Infringement Proceedings / Direct Tax: Focus on Hungary; Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
150 kB
| |
 | Transfer Pricing Global Reference Guide 2006
This comprehensive tool helps international tax executives to quickly identify the transfer pricing rules, practices, and approaches that have been adopted by over 40 countries.
497 kB
| |
 | Swiss Attractiveness Survey – Was ausländische Unternehmen zu sagen haben
8,2% des Schweizer BIP wird von ausländischen Unternehmen erwirtschaftet. Dennoch ist oft zu hören, dass, nachdem sich die Unternehmen erst einmal in der Schweiz niedergelassen haben, man sich nicht mehr viel um sie kümmert. In einer Studie, die auf einer Umfrage unter internationalen Firmen in der Schweiz basiert, möchten wir dieser Aussage nachgehen. Die grundlegende Frage in diesem Zusammenhang lautet aber auch: Was macht die Schweiz für die internationale Geschäftswelt so attraktiv?
2302 kB
| |
 | Transfer Pricing Global 2005-2006 Surveys - Taking Pulse and Forging Ahead
Since 1995 tax directors have shared insights and kept on top of transfer pricing trends, perceptions and developments through Ernst & Young’s biennial research surveys of priority international tax matters. In four installments, Ernst & Young will provide a comprehensive and detailed analysis of what these key trends can mean to corporations. In addition to the views of peers and tax authorities around the globe, Ernst & Young's leading transfer pricing, tax, finance and industry ...
1984 kB
| |
 | Tax News Juli 2006
Internationales Steuerrecht: Bilaterale Abkommen II – Art. 15 ZBstA und «treaty shopping»; Neues Doppelbesteuerungsabkommen mit Spanien; Ein neues Steuergesetz in den USA: «Tax Increase Prevention and Reconciliation Act 2005»; Deutschland: aktuelle Entwicklungen / Nationales Steuerrecht: Aktueller Stand «Teilbesteuerungsverfahren für Dividendeneinkünfte»; Verrechnungssteuerentlastung durch Meldeverfahren; Abschreibungen und Wertberichtigungen im interkantonalen Vergleich; Besteuerungslücke ...
590 kB
| |
 | EU Tax News – Issue 14 (July/August 2006)
Editorial / Major Developments: Transfer Pricing / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
151 kB
| |
 | Tax Implications of Operating in China
It is usually difficult to understand the taxation system of another country. However, it is even more difficult when that country has emerged as the world’s fourth largest economy in the world, almost overnight. This article is intended to give you a flavour of the taxation system and upcoming tax reform in the People’s Republic of China (PRC).
383 kB
| |
 | Doing Business in Switzerland – 2006: JAPANESE VERSION
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.
600 kB
| |
 | Doing Business in Switzerland – 2006: FOR JAPANESE
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.
268 kB
| |
 | Doing Business in Switzerland – 2006
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.
264 kB
| |
 | International Tax Services
Teaming up with Ernst & Young International Tax Services in Switzerland gives you access to a wide range of leading-edge tax consultancy services. We are dedicated to aligning tax planning strategies with your business objectives to achieve results that substantially improve your tax position as well as your overall financial performance.
439 kB
| |
 | EU Tax News – Issue 13 (May/June 2006)
Major Developments: Common Consolidated Corporate Tax Base; Cross-border Securities Trading; EU Tax-"Own Resources"; Tax Rate Competition; Oil Windfall Taxes / Direct Tax: Country Update / Indirect Tax: VAT: Latest EU Developments
152 kB
| |
 | FSTP Worldwide, May 2006 (extract)
Heads up: 2006 Update FSTP Survey / India: Transfer pricing revolution? / India: Transfer pricing audits / OECD: Update on Insurance
130 kB
| |
 | Tax News April 2006
News aus den USA / Steuerreformen in Deutschland / Dynamische DBA-Entwicklung / Offshore-Fragebogen / Neuer Vorschlag zu Transfer-Pricing-Bestimmungen in Spanien / Unternehmenssteuerreform II / Bundesgesetz über die Stempelabgaben: seit dem 1.1.2006 vereinfacht, aber nicht einfacher / Häufige Ergebnisse einer Steuer-Due-Diligence / Schweiz plant Weiterführung des Beschlusses zugunsten wirtschaftlicher Erneuerungsgebiete / Neuer Lohnausweis für die ganze Schweiz / Neuigkeiten bei der ...
235 kB
| |
 | FSTP Worldwide, March 2006 (extract)
In Response to Readers Question: Transfer Pricing for FX / FSTP Climate in Germany: Tax Audit Experience and Expected Developments / VAT Implications of Inter-company Services / Heads-up: 2006 FSTP Survey
194 kB
| |
 | EU Tax News – Issue 12 (March/April 2006)
Major Developments: EU Tax Policy/1; Avoidance, Abuse of European Community Law Rights and ECJ Tax Cases/2; Direct Tax: Country Updates/4; Indirect Tax: VAT - Latest EU Developments/12; Country Updates/14; Other News: Launch of EU Tax Reference Library for Clients/15
152 kB
| |
 | Staff transfers to China
More and more companies are sending staff out to the People’s Republic of China. Such personnel transfers have tax and
social security implications for the employees concerned, but also for the company. This is why it is worth planning such
assignments well in advance and adjust them to precise needs. It is the only way to ensure there are no unpleasant surprises.
105 kB
| |
 | Special Economic Zones and tax exemption in China
The key tax incentive for investing in China lies in the various options available for claiming tax concessions. The
three main avenues are tax exemption, location-based concessions, and activity-based concessions.
148 kB
| |
 | Sales Taxes and Customs Duties
China has an extremely complex tax system which offers foreign investors a variety of tax concessions and preferential
tax treatment for special investments. However, unexpectedly high tax burdens may arise if business operations are not
tax-optimised. This is especially true in the case of sales tax and customs duties.
81 kB
| |
 | EU Tax News – Issue 11 (January/February 2006)
Editorial / Major Developments: Impact of M&S Case / Direct Tax: Country Updates; "Home State Taxation" for SMEs; Focus on Spain / Indirect Tax: VAT: Standard Rate; VAT: Reduced Rates Negotiations; Customs: Single European Authorisation; Country News / Other News: Austrian Presidency Taxation Priorities
153 kB
| |
 | TAX News - Dezember 2005
Schweizerische konzerninterne Dividendenzahlungen auf dem Prüfstand / Deutschland nach der Wahl – Was kommt ab 2006? / Neue Transfer-Pricing-Studie veröffentlicht / BVG-Neuerungen per 1.1.2006 / Die Revision des Stiftungsrechts / Weisung des kantonalen Steueramtes Zürich über die steuerliche Behandlung von Einkünften aus gewerbsmässigem Wertschriftenhandel / Für 2006 erwartete steuerliche Änderungen in den Kantonen / Mehrwertsteuer: Reform geplant
125 kB
| |
 | EU Tax News – Issue 10 (November/December 2005)
Direct Tax: European Single Tax Base; French Tax Consolidation; Taxation Trends in Member States; Taxation and the Lisbon Objectives; Focus on The Netherlands / Indirect Tax: Overview of VAT Policies; VAT: Software ECJ Judgement in the Levob Case; Customs: Overland Footwear Case; Customs: Neighbourhood Relations; Taxes on Air Travel; Reduced VAT Rates
90 kB
| |
 | Transfer Pricing Global Reference Guide 2005
This comprehensive tool helps international tax executives to quickly identify the transfer pricing rules, practices, and approaches that have been adopted by over 40 countries.
147 kB
| |
 | The new power in Europe
How companies are monitoring and responding to the tax
decisions of the European Court of Justice
229 kB
| |
 | Transfer Pricing among Related Companies
With accession to the WTO, China has been progressively liberalizing its market and now offers tremendous business opportunities for multinational enterprises. Besides manufacturing, more and more business functions such as trading and R&D services are moving into China. As a result, the volume of intercompany transactions is growing rapidly and the nature of these transactions is becoming more complicated. To this end, the issue of various circulars by the State Administration of Taxation (SAT) in the last few years indicates that the Chinese tax authorities are determined to take a more centralized and stringent approach to enforcing transfer pricing laws.
152 kB
| |
 | Foreign Investment and Corporate Tax Rates
It has long been the strategy of Chinese Government to provide foreign investors with preferential corporate income tax treatment in order to attract foreign direct investment (FDI). In 2004 FDI in the Chinese economy was USD 54.9 billion – the highest level on record (OECD: Trends and recent developments in foreign direct investment, June 2005).
155 kB
| |
 | International Tax Alert – June 2005
Swiss Government Ratifies Savings Agreement with EU: Swiss companies get access to the advantages of the EC Parent/Subsidiary Directive and EC Interest/Royalty Directive; numerous double tax treaties with EU Member States are being renegotiated (Austria, France, Italy, Spain)
173 kB
| |
 | TAX News - September 2005 - Neueste Entwicklungen
Internationales Steuerrecht: Entwicklungen im Bereich der Steuergesetzgebung der Vereinigten Staaten; Deutschland; Italien; DBA CH-Spanien; Bilaterale II / Schweiz: Unternehmenssteuerreform II; Kontrollkommission; Verdeckte Kapitaleinlage - Gewinnsteuer / MWST
147 kB
| |
 | EU Tax News – Issue 9 (September/October 2005)
EU Tax Policy: Speech by Commissioner Kovacs / Direct Tax: German Foreign Tax Act; French Tax Reform; Italy: Withholding Tax Changes; Focus on Switzerland; The European Court of Justice / Indirect Tax: VAT: Place of Supply Rules; Is Dutch Capital Duty Incompatible with EU Law?; EU Energy Taxation; Sustainable Energy Campaign
91 kB
| |
 | China: The New Lap of Luxury
China is the world’s third- largest consumer of high-end fashions, accessories and other luxury goods. Luxury goods, broadly defined, refer to goods that communicate to consumers an elegant and refined way of living, focused on style and quality and especially targeted at the high-end and middle/highend market. It accounts for an estimated 12 % of global sales, dominating a significant share of the global luxury market when compared with Japan, 41%, the United States., 17%; and the European countries, 16%.
157 kB
| |
 | Financial Services Transfer Pricing Worldwide 2005
FSTP Survey was conducted in May and June 2005. Over 100 tax departments
within the financial services industry responded to the web-questionnaire about transfer pricing trends and issues faced by the industry. This publication is intended primarily for persons responsible for the transfer pricing arrangements and documentation within banks, asset management and insurance companies operating internationally.
147 kB
| |
 | EU Tax News – Issue 8 (July/August 2005)
Direct Tax: Surprising ECJ Decision in D-case; Danish Corporate Income Tax; Focus on Poland; Focus on Estonia / Indirect Tax: Recovery of VAT on Share Issuer Costs (Kretztechnik Case); VAT: Software; VAT: Pro Rata Calculation; Passenger Car Taxes; Customs and Secure Global Trade
231 kB
| |
 | Tax Aspects of Doing Deals in China
The Transaction Lifecycle: Strategic Analysis - Opportunity Analysis - Transaction Development - Negotiation Advice & Execution - Transaction Effectiveness
139 kB
| |
 | Doing Due Diligence in China
Foreign direct investment (“FDI”) into the People’s Republic of China (“PRC”) is happening at a record pace as multinational corporations (“MNCs”) and venture capitalists try to capitalize on the opportunities that the PRC presents … low cost manufacturing, burgeoning economic growth, a domestic population of 1.3 billion, and much more.
248 kB
| |
 | Doing Business in China
…Have you considered the impact of Rmb Revaluation on your planned Chinese investment?
112 kB
| |
 | TAX News - Juni 2005 - Neueste Entwicklungen
Internationales Steuerrecht: Bilaterale Abkommen II – Zinsbesteuerungsabkommen zwischen der Schweiz und der EG / EU Fördergelder / Norwegen Transfer Pricing / Schweiz: Fifty-Fifty-Praxis: Keine pauschalen Kostendeckungen mehr für Ausland-Ausland Geschäfte / Neuer Lohnausweis / Liegenschaftenbesitz: interkantonaler Ausscheidungsverlust / Verlust des Holdingprivilegs durch „aktive“ Lizenzverwertung / MWST
678 kB
| |
 | Doing Business in India
This book was prepared by Ernst & Young, India with the intention of giving busy executives a quick overview of the investment climate, taxation, forms of business organisations, business and accounting practices in India. The complex decision-making process involved in undertaking foreign operations requires an intimate knowledge of a country’s commercial climate, along with a realisation that the climate is constantly evolving. Companies doing business in India, or planning to do so, are ...
2014 kB
| |
 | The 'India Budget 2005'
The 'India Budget 2005' is an exclusive Ernst & Young publication, which summarises key tax and policy recommendations made by the Finance Minister P. Chidambaram.
634 kB
| |
 | HR & Tax Alert
India – Highlights of the India Budget 2005 proposals
57 kB
| |
 | EU Tax News - Issue 7 (May/June 2005)
Direct Tax : Corporate Tax Priorities - Tax Treaty for Europe? - Savings Taxation Update - Corporate Capital: Greece - Focus on Marks & Spencer / Indirect Tax: Italian Turover Tax (IRAP) - Hungarian Local Business Tax (LBT) - VAT: Halifax Anti-avoidance - VAT: Global Dialogue - VAT: Common Minimum Rate - e-Customs - Excise Duties: Alcoholic Beverages - VAT: Reduced Rates / Latest News: Silence in Brussels
119 kB
| |
 | TAX News - Neueste Entwicklungen
Internationales Steuerrecht: EU-Verlustverrechnung über die Grenze (Deutschland/Frankreich/Italien) / Transfer Pricing / Unternehmenssteuerreform II / Ansässigkeit von Gesellschaften an off-shore Standorten / Steuerstrafrecht und internationale Amtshilfe / Die Spaltung im neuen Fusionsgesetz / BVG-Revision / MWST
719 kB
| |
 | EU Tax News - Issue 6 (March/April 2005)
Direct Tax - Corporate Tax Relief: M&S Case / Gibraltar: Phasing out Tax Benefits / Interest and Royalty Payments: Infringement Proceedings / Taxation of R&D Investments / Focus on Germany --- Indirect Tax: Customs: Security and Safety / Customs: Counterfeiting and Piracy / VAT: Services to Private Consumers / VAT: Outsourced Services / VAT: Transfer Pricing Cyprus / Aircraft Emission Taxes --- Latest News: ECOFIN Reviews Fiscal Pact / The Ritter Case
106 kB
| |
 | Refund of Swedish withholding tax on pension benefits
Due to ongoing administrative unclarities in the context of the taxation of pension benefits received from Swedish sources and received by Swiss residents, the Swedish and Swiss authorities have decided to simplify the process by introducing new refund forms. In the following discussion, we will briefly describe the taxation of such pension benefits and summarize the recent changes.
332 kB
| |
 | EU Tax News – Issue 5 (January/February 2005)
Direct Tax: Code of Conduct on Double Taxation; Mergers Directive; Savings Taxation Update; Third Money Laundering Directive; Manninen Case: Implications for Malta; Focus on Cyprus / Indirect Tax: VAT: Reduced Rates; VAT: Place of Supply of Services; VAT: New Court Cases; VAT: Proceedings against Four Countries; Customs: Re-launch of Website; Customs: Sicilian Environmental Tax; Excise Duties: Co-operation between Tax Authorities / Other News: 2005 Presidencies; Infringement Proceedings v. ...
112 kB
| |
 | Global Tax Risk Survey 2004
The evolving role of tax directors -
The study found that 95 percent of respondents acknowledged the importance of planning a tax strategy that is consistent with overall enterprise risk profiles, and nearly half (45%) already are actively doing that.
1032 kB
| |
 | TAX News - Neueste Entwicklungen
Internationales Steuerrecht: Bilaterale Abkommen II CH- EU / Quellensteuerbefreiung / Zinsbesteuerung / USA / China / Mexiko / Deutschland / Verrechnungspreise Deutschland / Österreich / Belgien --- / Schweiz: Umsetzung Fusionsgesetz durch Kantone / Vorgesehene Änderungen im Stempelsteuergesetz / Besteuerung von Mitarbeiteroptionen / Steueramnestie - Vereinfachung Nachbesteuerung in Erbfällen --- / MWST
757 kB
| |
 | EU Tax News – Issue 4 (November/December 2004)
Direct Tax – Most Favoured Nation; The Arbitration Convention; Focus on Ireland; The European Company; Financial and Corporate Malpractice / Indirect Tax – Application of VAT Rules; Proposal for VAT One-Stop Shop; Customs Database (TARIC); Alcohol Tax Issues / Other News – European Constitution Signed; Pension Taxation; EU/Switzerland Savings Tax Agreement
110 kB
| |
 | TAX Alert - Italienische Wertschöpfungssteuer IRAP – Möglichkeit der Rückerstattung
Mit dem vorliegenden Schreiben möchten wir Sie darüber informieren, dass das Finanzgericht der Provinz Cremona, Italien, dem Europäischen Gerichtshof einen Antrag auf Vorabentscheidung (Art. 234 EGV) vorgelegt hat, um die Vereinbarkeit der italienischen Wertschöpfungssteuer IRAP mit der 6. Richtlinie (77/388/EWG) überprüfen zu lassen.
107 kB
| |
 | Transfer Pricing 2004: Transfer Pricing Global Reference Guide
The new version of Ernst & Young's Transfer Pricing Global Reference Guide (October 2004) is based on the vast knowledge of the firm’s leading global transfer pricing professionals. It covers numerous countries in Asia, Europe and the Americas.
440 kB
| |
 | EU Tax News – Issue 3 (September/October 2004)
Direct Tax: Harmonising the Tax Base/1; Home State Taxation/1; Savings Tax Directive Implementation/2; – Focus on Finland: Manninen and EU Dividend Taxation/3; Dividend Tax Reform in Finland/5 – Indirect Tax: A Simpler Customs Code/5; VAT One-stop Shop/5; Passenger Car Taxation/6; New VAT Rounding Rules for Dutch Retailers/7; Aircraft Emission Taxes/7; Lowering Alcohol Tax in Sweden/7 – Other News: Eurogroup Presidency/8; Banking Mergers and Takeovers/8
136 kB
| |
 | TAX News - Neueste Entwicklungen
Internationales Steuerrecht: OECD-Musterabkommen; Zinsbesteuerung in der Schweiz und in der EU; Schweiz – Reform des Gesetzes über die Verrechnungssteuer; EU-Mutter-Tochter-Richtlinie; Deutschland / Unternehmenssteuern Schweiz: Tax Risk Management; Fusionsgesetz und Immobiliengesellschaften; Indirekte Teilliquidation (Rundschreiben ESTV) / Einkommenssteuern: Durchbruch beim neuen Lohnausweis? / MWST (Management Fees)
192 kB
| |
 | TAX Alert - Aktuellste Änderungen
Erbenholding - Bundesgericht verschärft Praxis :: Das Schweizerische Bundesgericht verschärft seine Praxis zur steuerlichen Zulässigkeit von Erbenholding und Management/Leveraged Buyouts.
82 kB
| |
 | EU Tax News – Issue 2 (July/August 2004)
Dutch Presidency: Priorities for tax and finance/1 – EU Constitution: Tax unanimity preserved/2 - Human Capital: Treatment of non-resident taxpayers/3 – Direct Tax: Savings taxation/4; EU-Swiss agreements/4; Fighting organised crime/4; EU taxation systems/5 – Focus on Belgium: Changes affecting savings and maritime transport /6 – Indirect Tax: Alcohol taxation/7; Swedish energy tax/7 – Other Tax Issues: Gibraltar tax reform/8; Dutch greenhouse farmers/8
139 kB
| |
 | TAX News - Aktuellste Änderungen
Im nationalen und internationalen Steuerrecht ist unverändert eine starke Entwicklung zu beobachten. Für den Praktiker ist es unerlässlich die Neuerungen zu verfolgen. Wesentliche Änderungen bzw. Neuerungen sind nachstehend zusammengefasst.
228 kB
| |
 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#13)
• Accession VAT Takes to the Skies / • Accession Countries Quick - VAT Facts / • Telecommunications Industry - Accession VAT Changes / • The EU Principle of Legal - Certainty / • FOCUS ON: Estonia - Country Profile; Direct Taxation; VAT — Ernst Young Estonia
2375 kB
| |
 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#12)
• The Right Fit for Corporate - Structures in the New Europe? / • The EU Principle of Subsidiarity / • Accession Countries’ Quick - VAT Facts / • Indirect Tax News in Brief / • FOCUS ON: Latvia - Country Profile; Direct Taxation; VAT; Ernst Young Latvia
823 kB
| |
 | EU Tax News – Issue 1 (May/June 2004)
Direct Tax: German exit tax/2; Accession countries’ transitional periods/3; Transfer pricing code/4 – Indirect Tax: Fighting fraud/5; Reduced VAT rates/5; Biofuels tax/6; Germany’s Spitzenausgleich/6; Accession countries and energy taxation/8 – Focus on Italy: Commission probes direct tax incentives/7 – Other News: EU-US co-operation on trade security/8; EdF challenges tax ruling/8
2066 kB
| |
 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#11)
• The EU Principle of Proportionality / • EU Comments on Trade - Implications of Accession / • Update on VAT Grouping / • Accession Countries’ Quick VAT - Facts / • FOCUS ON: Czech Republic - Country Profile; Direct Taxation; Human Capital; VAT; Incentives; Ernst & Young Czech Republic
3656 kB
| |
 | Worldwide Corporate Tax Guide
The Worldwide Corporate Tax Guide summarizes the corporate tax systems in more than 145 countries. The content is based on information current to 1 January 2004, and is supplied by our professionals in the jurisdictions covered. The guide also contains a directory of international tax contacts in offices of our practices around the world.
3626 kB
| |
 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#10)
• VAT Accession Issues for the Financial Services Sector / • VAT Accession Issues for the Insurance Sector / • The EU Principle of Equality / • Accession Countries’ Quick VAT Facts / • EU+10 Scan / • FOCUS ON: Slovak Republic: Country Profile; Direct Taxation; VAT; Ernst & Young Slovak Republic
1659 kB
| |
 | Die Steueramnestie in Deutschland
Seit dem 1.1.2004 können Steuersünder die von der Bundesregierung geschaffene «Brücke zur Steuerehrlichkeit» beschreiten. Hauptziel der «Steueramnestie» ist es, Bürgern die Möglichkeit zu geben, durch Abgabe einer strafbefreienden Erklärung und Entrichtung einer pauschalierten Abgabe «steuerehrlich» zu werden. Darüber hinaus erhofft sich die Bundesregierung einen gewaltigen Kapitalrückfluss, da das wieder legalisierte Vermögen ohne Schwierigkeiten investierbar wird.
87 kB
| |
 | TAX News - Aktuellste Änderungen
Im nationalen und internationalen Steuerrecht ist unverändert eine starke Entwicklung zu beobachten. Für den Praktiker ist es unerlässlich die Neuerungen zu verfolgen. Wesentliche Änderungen bzw. Neuerungen sind nachstehend zusammengefasst.
419 kB
| |
 | Strafbefreiende Erklärung
Erklärung nach dem Strafbefreiungserklärungsgesetz – StraBEG vom 23. Dezember 2003 (BGBl. I S. 2928)
83 kB
| |
 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#9)
• Corporate Tax Rates in the Accession Countries and EU Member States / • The European Court of Justice / • The VAT Implications of Enlargement for European Utility Companies / • Missing Out on a Good Thing? EU VATGrouping May Not Benefit Accession Country Companies / • FOCUS ON: Lithuania: Country Profile; Direct Taxation; VAT; Ernst & Young Lithuania
973 kB
| |
 | International Tax Alert – January 2004
Swiss Federal Supreme Court extends the possibility to make outbound transfers of investments income tax-free to foreign parent and other group companies
21 kB
| |
 | Doing Business in China
This book was prepared by Ernst & Young, China. It was written to give the busy executive a quick overview of the investment climate, taxation, forms of business organization, and business and accounting practices in China.
211 kB
| |
 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#8)
• Key Accession Questions for Direct Taxes / • FOCUS ON Poland: Country Profile; The Challenges for Direct Taxation; The Challenges for Human Capital; The Challenges for VAT; Ernst & Young Poland / • Accession Countries’ Quick VAT Facts / • VAT News in Brief
275 kB
| |
 | TradeWatch - September 2003
Royalty Pains and Planning Opportunities / United States - Singapore Free Trade Agreement - Hidden Opportunities? / New Approach to Unbundling of Quota Charges in the European Union / South Africa’s New Initiatives Reward Low-Risk Importers and Exporters / More Customs Incentives for Manufacturing Activities in Argentina / New Considerations for Using Trading Companies in Brazil
177 kB
| |
 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#6)
• New Europe Changes the Analysis in the Old Europe — The Opportunity for the EU and Foreign Direct Investment / • Foreign Direct Investment Trends in the Accession Countries / • EU Enlargement — Indirect Tax Issues for MNCS / • European Convention’s Proposals on the EU Institutions following Enlargement
164 kB
| |
 | TAX Alert - Internet Broadcast: May/June 03
US Tax Reform: US congress approves new tax bill providing, among others, for more favorable tax rates on dividends and capital gains as well as an accelerated individual tax rate reduction.
378 kB
| |
 | Headquarters in Switzerland Year 2003
Typically, the Head Office of a multinational corporation may decide to set up an HQ in Switzerland to act as a relay between the head office and its businesses in Europe.
529 kB
| |
 | Successfully Aligning International Tax
International businesses need international tax
services that successfully align all the different areas
of taxation into a benefit driven strategy, which
improves their bottom line. From individual problems
to company-wide issues, this is the key to making
sure that tax reduction contributes towards global
business growth.
155 kB
| |
 | International Tax Services: International Mergers & Acquisitions
When you enter into the various types of cross-border transactions
such as the mega-mergers and acquisitions seen daily, you aim
to realize significant economic benefits for your organization, your
shareholders or investors. Considering the tax implications as an
integral component of the overall deal process Ð from beginning
to end Ð ensures just that effect.
201 kB
| |
 | International Tax Services: Global Transfer Pricing
Taking on and successfully solving the tax issues related to
transfer pricing is not simply an exercise in compliance. Transfer
pricing affects almost every aspect of your business, from R&D
and manufacturing, to marketing, distribution and after-sales
service. Consequently, transfer pricing is a major influence on
your worldwide tax burden.
158 kB
| |
 | International Tax Services: Foreign Tax Desks
Whatever the issue,wherever the problem,we can
put together the team you need –multilingual,
vastly experienced and drawn from a worldwide
pool of Ernst & Young professionals.We are
specialists who enjoy the challenge of taking on
an international tax problem and finding the most
beneficial solution in the shortest possible time.
1512 kB
| |
 | International Tax Services: Capital Markets
The Capital Markets Group operates broadly
in two areas Ð Tax and Treasury Services,
and Strategic Tax Planning. Our core teams are
centered in New York, London, Amsterdam and
Sydney and work with colleagues throughout the
world in all disciplines to provide world-class,
real-time advisory services.
188 kB
| |
|
|
|
| Mehr Informationen |
| Periodika |
|
Magazine
Geschäftsberichte
Newsletter
|
|
|
|
|