Printables – Your selection
Service Tax
The following publications match your selection:
 | Tax News – July 2010
The need for a tax strategy (Matthias Bammatter, Scott Melton) / The Swiss Federal Tax Administration’s new practice with regard to grandparent contributions (Daniel Gentsch, Matthias Scheitlin) / Notes on the new VAT rates applicable from January 1, 2011 (Silke Hildebrandt-Stürmer, Roger Rohner) / Taxation of rental value to be abolished? (Walo Staehlin, Clifton des Ligneris) / The latest tax and social security developments in the area of employee participation schemes (Claude Angst) / ...
 225 kB
| |
 | Impôts 2010 Vaud
Impôts 2010 Vaud: A precious tool, offering a clear and precise overview on taxes in the Canton of Vaud (in French only)
190 kB
| |
 | Impôts 2010 Genève
Impôts 2010 Genève: A precious tool, offering a clear and precise overview on taxes in Geneva (in French only)
202 kB
| |
 | 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 - March 2010
Editorial / Corporate Tax Reform III: A change of system for participation exemption? (Stefan Grob, Sereina Purtschert) / Internal group fi nancing: will the 10/20 non-bank lender rule be put to the test? (Hans-Joachim Jaeger) / Tax Improvements for Corporate Funding (Walo Staehlin) / Federal Court decision 2C.893/2008 of 10 August 2009 (Serge Migy, Emilien Gigandet) / Swiss Supreme Court issues landmark decision on currency translation differences (Marco Mühlemann, Marie-Hélène Revaz) / ...
227 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 – December 2009
Editorial / Customs News (Barbara Henzen, Silja Pracht, Oliver Hulliger) / News on the capital contribution principle (Gabriela Schwyter, Sarah Dubach) / New challenges for tax professionals (René Röthlisberger, Rahel Keller) / Extended net operating loss carryback period lets U.S. companies access much-needed cash (Aaron Schaal) / International transfer pricing (Ulrike Wolff) / Overview of amendments to cantonal tax laws for selected cantons (Lisa Airoldi, Thomas Weber, Caroline Koch, ...
170 kB
| |
 | Tax News – September 2009
Editorial / The completition of VAT returns as of 1 January 2010 (Béatrice Blum) / Germany (Christian Buck) / People considerations in permanent group relocations to Switzerland (Kevin Cornelius, Siiri-Mall Musten) / Revision of Industry Brochure (Branchenbroschüre) No 14 (“Finanzbereich”) (Barbara Henzen, Thomas Patt) / Swiss proposals to terminate conflict with EU on holding taxation (Dr. Kersten A. Honold) / Draft of a new IFRS on Income Taxes Replacement of IAS 12 (Income Taxes) (Sarah ...
188 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 – June 2009
Editorial / Simplified subsequent taxation on inheritances and mpunity for voluntary self-accusation of tax evasion (Sibilla Cretti, Astrid von Dungern) / Human capital – Global Mobility Effectiveness Survey 2009 (Chris Debner) / Amendments to the Agreement on the Carriage of Goods between the European Commission and Switzerland – Introduction of the AEO (Authorized Economic Operator) status in Switzerland (Barbara Henzen, Marc Schlaeger, Silja Pracht) / New VAT law will enter into force as ...
310 kB
| |
 | Impôts 2009 – Vaud
Impôts 2009 Vaud A precious tool, offering a clear and precise overview on taxes in Vaud (in French only)
236 kB
| |
 | Impôts 2009 – Genève
Impôts 2009 Genève: A precious tool, offering a clear and precise overview on taxes in Geneva (in French only)
1250 kB
| |
 | Tax News – April 2009
Editorial / Free trade agreement between Switzerland and Japan (Barbara Henzen) / Propositions for a third reform on corporate tax (Lionel Noguera) / Implications of China’s second wave of the tax reform (Rainer Hausmann) / Lump sum taxation endangered? (Sibilla Cretti) / Decision of the Swiss Federal Court 2A.660/2006 (Eduard Maibach) / Transition to the capital contribution principle (Gabriela Schwyter) / Taxation of real estate pools – what does the future hold? (Hanspeter Saner, Conradin ...
823 kB
| |
 | Global megatrends 2009
This newly-available report presents an Ernst & Young perspective of some of the most significant trends we see today in the marketplace. We offer a snapshot of the main themes and concepts within each trend: a concise view to raise questions and spark new ideas, rather than a comprehensive set of answers. These megatrends have been written at a time of particular flux: we are in the midst of a financial crisis and there is a considerable amount of uncertainty about the future. Despite this ...
1014 kB
| |
 | Tax News – December 2008
Editorial / Developments in international tax legislation (Bernhard Hössli, Philipp Roth) / Amendment to the Savings Tax Directive (Alberto Lissi, Janine Ziegler) / Germany: current trends (Heiko Kubaile, Christian Buck) / Transfer pricing ideas for efficient cash reallocation (Salim Damji, Flora Tommy-Martin) / Overview of amendments to cantonal tax laws for selected cantons (Cristiana Allidi, Viktor Bucher, Federico Centonze, Fabian Duss, Marc Godat, Stefan Grob, Roger Krapf, Annette Menn, ...
942 kB
| |
 | Tax News – October 2008
Editorial / Germany – current trends (Heiko Kubaile) / New memorandum of understanding applicable to senior managers (Heiko Kubaile) / International transfer pricing - recent developments (Salim Damji, Ulrike Wolff) / Developments in the OECD (Bernhard Hössli) / Taxation of EU savings income back on the agenda (Alberto Lissi, Janine Ziegler) / Dumont Practice: bidding farewell to a Federal Supreme Court judgment (Urs Schüpfer, Sereina Purtschert) / Tighter regulations on the valuation of ...
177 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 – July 2008
US Tax Desk: recent developments (Michael Nadler) / Germany: current trends (Heiko Kubaile) / New or ratified double taxation agreements (Fabian Duss) / Circular 21: documents for reimbursement of withholding tax levied on income credited by foreign banks (Hans-Joachim Jaeger, Rolf Geier) / International transfer pricing (Gregor Freimoser) / Tax exemption for foundations (Natalie Nyffenegger) / Real estate leasing (Stefan Grob, Claudio Bertini) / Draft of the revised company and accounting ...
146 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
| |
 | Electronic archiving
Due to the continuous increase of digitalization and information control that companies are confronted with (e.g. e-mails), an efficient and controlled process for managing archived information is steadily becoming more important. In addition, companies must comply with legal regulations related to electronic data archives.
Price:
free
| |
 | 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
| |
 | 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
| |
 | Impôts 2008 – Vaud
Impôts 2008 Vaud: A precious tool, offering a clear and precise overview on taxes in the Canton of Vaud (in French only)
231 kB
| |
 | Impôts 2008 Genève
Impôts 2008 Genève: A precious tool, offering a clear and precise overview on taxes in Geneva (in French only)
391 kB
| |
 | Tax Alert – April 2008
Changes in practice effective from January 1, 2008: Swiss Federal Tax Administration releases second part of revised VAT publications
338 kB
| |
 | Corporate Tax Relief – Edition 2008
In Switzerland, corporate income and capital taxes are levied at three levels: federal, cantonal and communal. Federal corporate income tax is levied on net worldwide income generated by Swiss resident companies, with the exception of income attributable to foreign enterprises, permanent establishments or real estate. Cantonal and communal corporate income taxes are levied, as a general rule, upon the same base as the federal income tax. Tax rates will depend on the canton and the commune in ...
331 kB
| |
 | Moving to Switzerland
Individual taxation in Switzerland / Social security system / Other issues / Swiss employment law (Summary) / Other useful information about Switzerland
327 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 – March 2008
Editorial / International tax law: US tax desk: recent developments; Germany: current trends; Taking hold of global mobility risk / National tax law: Corporate tax reform II: wages versus dividends; Severance pay: a comparison of taxation principles in Switzerland and abroad; Intercantonal allocation of lump-sum tax imputation
172 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 – January 2008
Changes to practice as of January 1, 2008 – Swiss Federal Tax Administration issues revised publication for VAT
68 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 – December 2007
International Tax Law: US Tax Desk: Recent Developments; Germany: Current developments; New and ratified double taxation agreements; Introduction of the Authorized Economic Operator in the EU and consequences for Swiss businesses; EU tax controversy / National Tax Law: New federal act on regional policy; Social insurance tax trap; Decision of the Swiss Federal Administrative Court of June 5, 2007: Refund of withholding tax by a «holding branch»; Tax treatment of the home ownership promotion ...
243 kB
| |
 | HR & Tax Alert – December 2007
A new Human Capital Alert has been issued entitled "Switzerland - Application of the expatriates regulations in the Canton of Zurich - Important cantonal tax decision"
30 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
| |
 | 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 – October 2007
Editorial / International Tax Law: US Tax Desk: Proposed Legislation to Deny Treaty Benefits on Deductible Payments to Certain Foreign Related Parties; Double Taxation Treaties (DTT): Latest Developments; Taxation of Transfer of Functions in Germany / National Tax Law: Modification of a Previously Implemented Taxation Decision; Indirect Partial Liquidation – Amendments to Circular 14; New Practice to Avoid «Tax Allocation Losses»; Switzerland joins the Hague Convention on the law applicable ...
122 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
| |
 | Tax Alert – July 2007
Tax Authorities Request Detailed Information on Related-Party Transactions from over 400 Foreign Invested Enterprises
120 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 – June 2007
International Tax Law: Offshore Tax Havens - Switzerland Included on List of Initial 34 «Offshore Secrecy Jurisdictions»; Recent Developments in International Transfer Pricing; French Commissionaire Deemed to Be Permanent Establishment of Its UK Principal; Germany: Corporate Tax Reform 2008 / National Tax Law: Agreement on Taxation of Interest between the EU and Switzerland - Italy's Interpretation of Art. 15; Employees' Shares and Stock Options on the New Statement of Earnings
101 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 – March 2007
International Tax Law – US Tax Desk: Easing of Subpart F Rules; China: 2008 Tax Reform; Germany: Current Trends / National Tax Law – The Successful Management of Tax Risks Is One of the Top Priorities of Tax Managers; New Draft VATAct Under Consultation
480 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
| |
 | Impôts 2007 Vaud
Impôts 2007 Vaud: A precious tool, offering a clear and precise overview on taxes in the Canton of Vaud (in French only)
975 kB
| |
 | Impôts 2007 Genève
Impôts 2007 Genève: A precious tool, offering a clear and precise overview on taxes in Geneva (in French only)
433 kB
| |
 | Tax News – December 2006
International Tax Law: US Releases New Model Treaty and Technical Explanation; Increasing Attention and Awareness on Transfer Pricing Issues by Multinational Enterprises and Tax Administrations Worldwide; Germany: New Details on Cornerstones for 2008 Business Tax Reform; Amendment to Double Taxation Agreement with Finland Comes into Force; Federal Direct Tax Relief – New Federal Government Regional Policy / National Tax Law: Changes to Canton Aargau and Canton Zurich Tax Law; Changes to ...
313 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
| |
 | 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
| |
 | Tax News – October 2006
International Tax: US Government Issues Temporary and Proposed Anti-Inversion Regulations; Accounting for Uncertainty in Income Taxes – New Interpretation No. 48 Released by FASB; New Argentina/Switzerland Tax Protocol Provides for Significant Changes; OECD Invites to Comment on Hot Topics in Transfer Pricing – End of Term for Submission Is Close; Germany: Latest Developments; VAT in the EU: Germany and France; / National Tax: Fiscal Sword of Damocles Hangs over Swiss Collective Investments; ...
529 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 – What Foreign Companies Tell
Foreign companies generate 8.2% of the total Swiss GDP. Yet, it is often said that after companies have settled down in Switzerland, they are not cared for very well. With a survey based on an inquiry among international firms in Switzerland we would like to verify this statement. But at the heart of these facts is the basic question – what makes Switzerland so attractive to international businesses?
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 July 2006
International Tax: Bilateral Agreements II – Article 15 of the Swiss-EC Savings Agreement and «Treaty Shopping»; New Double Tax Treaty with Spain; New US Tax Legislation – «Tax Increase Prevention and Reconciliation Act of 2005»; Germany: Current Developments / National Tax: Current Situation on «Partial Taxation Procedure for Dividend Income»; Notification Procedure Provides Withholding Tax Relief; Intercantonal Comparison of Amortisations and Value Adjustments; Taxation Loophole with Real ...
583 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
Recent US tax developments / Tax reforms in Germany / Dynamic development of double taxation treaties (DTTs) / Off-shore questionnaire / Newly proposed transfer pricing regulation in Spain / Corporate tax reform II / Federal Stamp Duty Act (StG): simplified with effect from 1.1.2006, but not simpler / Frequent findings from tax due diligence reviews / Switzerland set to extend federal law on tax holidays / New national salary statement for Switzerland / Taxation of trusts in Switzerland, any ...
190 kB
| |
 | Impôts 2006 Vaud
Impôts 2006 Vaud: A precious tool, offering a clear and precise overview on taxes in the Canton of Vaud (in French only)
216 kB
| |
 | Impôts 2006 Genève
Impôts 2006 Genève: A precious tool, offering a clear and precise overview on taxes in Geneva (in French only)
356 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
| |
 | Tax Alert, February 2006
In a recent case D3/05, the Board of Review held that a Hong Kong company's profits from its reail sales in Mainland China hrough tripartite agreements between the company, a PRC licensed importer and certain mainland entities as licensed retailers, were fully chargeable to tax in Hong Kong. The case shows the importance of presenting relevant and competent evidence if a taxpayer is to establish controversial facts before a Board, in particular the existence of a principal-and-agent ...
134 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
| |
 | The growing burden? – the impact of VAT/GST around the world
This new report produced by Ernst & Young is raising a number of critical issues around how VAT is not simply a tax on consumption but has become a growing burden on business itself and how VAT is becoming a key part of internal controls reporting. The document provides a platform from which we can take a point of view about the urgent need for VAT reform, especially on the way the tax impacts on international trade in goods and services.
311 kB
| |
 | Tax Alert, January 2006
The Court ruled earlier last month that a "statement of loss" is not a "notice of assessment" and, as such, the Revenue will not be statute-barred to revise such a statement by the general 6-year limitation period. It would therefore be in the interest of clients to keep records of loss years beyond the statutory minimum retention period of 7 years for as long as necessary.
145 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 - June 2005 - Latest developments
International Tax Law: US Tax Developments; Germany; Italy; DTI CH-Spain; Bilaterals II / Switzerland: Corporation tax reform II; Supervisory Commission; Hidden capital contribution - Corporate income tax / VAT
131 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
| |
 | TAX Alert – July
Swiss – EU Agreement on Intra-group Dividends - Switzerland issues long awaited guidelines
51 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 Alert – July
New provisions from the Federal Tax Administration on commercial securities trading
47 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 - June 2005 - Latest developments
International Tax Law: Bilateral Agreements II - Savings Agreement between Switzerland and the EC / EU Funds / Norway / Transfer Pricing / Switzerland: Fifty-Fifty-Practice: Abolition of lump sum deductions for companies engaged in foreign trade / New salary statement / Real Estate Tax apportionment losses / Loss of tax-privileged holding company status following “active” exploitation of licences / VAT
656 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
| |
 | TAX Alert – June 2005
VAT: Amendments to the Practice of the Federal Tax Administration as of July 1, 2005
52 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 - Latest developments
International Tax Law: EU – M&S landmark case (Germany, France, Italy) / Transfer Pricing / Corporation tax reform II / Residency of companies in off- shore locations / Harmonization of law regarding fiscal offences and international administrative assistance in tax matters / Corporate splitting in the new Mergers Act / First revision of the BVG / VAT
654 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
| |
 | TAX Alert – February 2005
In our August 2004 Tax Alert, we already called attention to the deterioration of the background tax conditions for holding companies of heirs in common and management or leveraged buyouts. The Supreme Court made the first move with its ruling of 11 June 2004, while the Federal Tax Administration is now trying to tighten up the existing practice still further with the publication of the draft of its Circular No. 7.
556 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
| |
 | TAX Alert – January
Swiss witholding tax, as from January 1, 2005: Advantages in crossborder business, under certain conditions, net remittance or notification procedure. For more details see enclosed Tax Alert.
333 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 - Latest developments
International Tax Law: OECD Model Tax Convention; Switzerland - EU Taxation of Savings; Switzerland – Reform of Withholding Tax Law; EU parent subsidiary directive; Germany / Corporate Taxes - Switzerland; Tax Risk Management; Merger Law and real estate companies; Indirect partial liquidation / Income Taxes – Switzerland: Breakthrough for the new salary statement? / VAT (management fees)
735 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 - Italian tax on productive activities IRAP – possible refund
We are writing to inform you that the Financial Court of the Cremona Province, Italy, has applied to the European Court of Justice for a preliminary ruling (pursuant to Art. 234 EC Treaty) on the compatibility of the Italian tax on productive activities IRAP with the 6th EU Directive (77/388/EEC).
115 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 - Latest developments
International Tax Law: OECD Model Tax Convention; Switzerland - EU Taxation of Savings; Switzerland – Reform of Withholding Tax Law; EU parent subsidiary directive; Germany / Corporate Taxes - Switzerland; Tax Risk Management; Merger Law and real estate companies; Indirect partial liquidation / Income Taxes – Switzerland: Breakthrough for the new salary statement? / VAT (management fees)
195 kB
| |
 | TAX Alert - Latest developments
Inheritors' holdings - More stringent ruling by the Swiss Supreme Court :: Swiss Supreme Court hands down more stringent rulings on the admissibility for tax purposes of inheritors' holdings and management leveraged buyouts.
86 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 - Latest developments
With ongoing changes both in national and international tax law, it is essential to keep an eye on new developments. The latest revisions and innovations are summarized below.
214 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
| |
 | EU Accession Countries: Lower Average Rate of Corporate Taxation
On average, the rate of corporate tax in the ten EU accession countries is 21.3%, markedly lower than the 29.4% average rate in the 15 current member states. This is just one of the findings of a joint study by Matthias Roche of Ernst & Young and the Mannheim Center for European Economic Research. The study is more informative than the usual comparisons of tax rates because it includes such important additional elements as the rules applied to determine the tax base and all relevant types of taxes.
1519 kB
| |
 | Risks and Opportunities for Global Businesses
EU enlargement will have an important impact on multinationals with economic activities or interests in the 'accession countries'. Ernst & Young has published a collection of articles addressing issues related to EU expansion, Risks and Opportunities for Global Businesses in the New Europe. It discusses pertinent topics including taxation, legal matters and foreign direct investment.
824 kB
| |
 | EU Savings Directive - Update Bulletin, Issue 4
The pace of activity is increasing. The Cayman Islands will comply, and ECOFIN has stated its position firmly to those countries that have not yet given a clear commitment. Our focus below is contributed by our Luxembourg office.
42 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
| |
 | TAX News - Latest developments
With ongoing changes both in national and international tax law, it is essential to keep an eye on new developments. The latest revisions and innovations are summarized below.
378 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
| |
 | Impôts 2004 Genève
Impôts 2004 Genève: A precious tool, offering a clear and precise overview on taxes in Geneva (in French only)
122 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 04 - EU Savings Tax Directive
Recent developments – There were not many new developments in the last few months as regards the participation of Switzerland in the EU taxation of savings project. Probably one of the reasons were the elections on the national level. However, the Commission of the European Union has announced that the Bilaterals II should be finalized before year end, considering the enlargement of EU taking place in the year 2004.
365 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 - Directives on Interest, Royalties & Dividends
Over the last couple of years efforts have been made in the European Union to relieve the taxation of cross-border dividends, royalties and interest payments. The EU Parent-Subsidiary Directive, which was adopted at the beginning of the nineties, had a very positive impact.
398 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
| |
 | Worldwide VAT and GST Guide
The Worldwide VAT and GST Guide summarizes the value added tax and goods and services tax sytems in 56 countries and the European Union
1078 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
| |
 | VAT-Audit - Modular test processing
The taxable companies are faced to manage the practice of the Swiss VAT correctly in their everyday work. According to our experience, mistakes happen even in well-organized accountings.
266 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
| |
 | Impôts 2003 Genève
Impôts 2003 Genève: A precious tool, offering a clear and precise overview on taxes in Geneva (in French only)
1673 kB
| |
 | Tax notes international
Reasonable Limits of Transparency In Global Taxation: Lessons From The Swiss Experience
312 kB
| |
 | Qualified Intermediary - External Audit Process
The objective of the external audit is to determine whether – as Qualified Intermediary - you have complied with the specified guidelines set out in the Qualified Intermediary Agreement.
437 kB
| |
 | Implementing a Treasury Center in Switzerland
The purpose of this brochure is to present the benefits of establishing
a Treasury Center, outline the issues to be addressed and show
how Ernst & Young can help you implement and run a Treasury Center.
Furthermore it will demonstrate the additional tax advantages of
setting up a Treasury Center in Switzerland.
166 kB
| |
 | Transfer Pricing - 2001 Global Survey
Ernst & Young, a global leader in professional services, understands the business issues that are important to senior executives. With extensive business knowledge and hands-on industry experience, the global Ernst & Young organization can implement a broad array of solutions to help companies capture growth, improve financial performance and manage risk — anywhere in the world. Its 84,000 people serve as trusted business advisers in more than 130 countries, offering
799 kB
| |
 | International Tax Services - Global Reference Guide
Planning transfer pricing strategies, working to limit tax exposures,
and defending a company’s return position and transfer pricing practices on
a global basis require knowledge of a complex web of country tax laws,
regulations, rulings, methods and requirements.
609 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
| |
 | Lump-sum taxation
Switzerland is a country which is very attractive for foreigners, not only for its scenic
beauty but also for its interesting economic environment, the stable political situation
and, not least of all, the low tax rates..
29 kB
| |
 | Global Employment Solutions (GEmS)
As expatriate populations continue to grow across the global
business market, so the cost of administering them has increased
exponentially. For many employers this presents an unacceptable
burden, draining resources from core activities by involving ever
more staff in complex and time-consuming administrative issues.
173 kB
| |
|
|
|
| Related content |
| Periodicals |
|
Magazines
Annual Reports
Newsletter
|
|
|
|
|