Printables – Your selection
Tax News
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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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