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Searching Content indexed under Tax by Danielle Wenger ordered by Published Date Descending.
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1
Implementation Of Multilateral Instrument (MLI) In Switzerland
As one of the BEPS project's antitax avoidance measures, the OECD has developed a so called multilateral instrument which has been signed by 87 jurisdictions so far. The purpose of the MLI
Switzerland
15 May 2019
2
International Debt Financings Of Swiss Headquartered Groups Become Even More Attractive
The Swiss Federal Tax Administration recently announced a new practice that significantly improves the ability of corporate groups to raise debt abroad and to use the proceeds in Switzerland.
Switzerland
13 Mar 2019
3
Neue und altbekannte Steuerfallen bei der Unternehmensnachfolge
Mit Entscheid BGer 2C_168/2017 vom 26. Oktober 2017 weitete das Bundesgericht den Tatbestand der Steuerumgehung auf eine Unternehmensnachfolge aus,
Switzerland
4 Feb 2019
4
Tax Newsletter December 2018: Taxation Of Blockchain And Crypto Currency
So called Initial Coin Offerings ("ICO") as a new fundraising mechanisms in which new projects sell their underlying crypto tokens in exchange ...
Switzerland
3 Jan 2019
5
Taxation Of Blockchain And Crypto Currency – A Case Study
So called Initial Coin Offerings ("ICO") as a new fundraising mechanisms in which new projects sell their underlying crypto tokens in exchange for e.g. Bitcoin or Ether
Switzerland
2 Jan 2019
6
Revised Swiss Corporate Tax Reform Will Keep Switzerland A Top Corporate Location
In connection with the international pressure on the Swiss corporate tax location, especially in relation to the Cantonal exemption of income for holding companies as well as the status...
Switzerland
4 Dec 2018
7
Radio- und Fernsehgebühren für Unternehmen ab 2019
Wer kürzlich die Hauptseite der Website der ESTV besucht hat, dem ist vielleicht aufgefallen, dass der Link zur Übersicht Mehrwertsteuer neuer-dings als "Mehrwertsteuer und Abgabe RTV" bezeichnet wird.
Switzerland
4 Apr 2018
8
Reform Of The U.S. Tax Regime – The Swiss Perspective
Lastly, U.S. citizens living in Switzerland will benefit from the increased lifetime exclusion amount so that fewer individuals will be subject to estate tax in the U.S.
Switzerland
7 Feb 2018
9
Taxation Of Initial Coin Offerings In Switzerland
Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...
Switzerland
27 Dec 2017
10
Tax Newsletter – November 2017
What is country-by-country reporting? In 2013, the Organisation for Economic Co-operation and Development ("OECD") and the G20 initiated the "Project Base Erosion and Profit Shifting" ("BEPS").
Switzerland
29 Nov 2017
11
Tax Newsletter November 2017: Country-By-Country Reporting
Damit gingen die OECD und die G20 ein zentrales Anliegen der internationalen taatengemeinschaft an: die Bekämpfung der Steueroptimierung multinationaler Unternehmen
Switzerland
27 Nov 2017
12
Neuigkeiten Auf 1.1.2018 In Der Schweizer Mehrwertsteuerpraxis
Am 25. Februar 2015 legte der Bundesrat dem National- und Ständerat den Entwurf zur Teilrevision des Mehrwertsteuergesetzes ("MWSTG") vor.
Switzerland
1 Nov 2017
13
Pauschalbesteuerung für vermögende Ausländer
Die Pauschalbesteuerung ist ein standortpolitisches Instrument mit volkswirtschaftlicher Be-deutung und langjähriger...
Switzerland
1 Jun 2017
14
Spontaner Informationsaustausch Von Tax Rulings ab 1.1.2018
Die Schweiz hat im Rahmen der "Weissgeld"-Strategie verschiedene Massnahmen getroffen, um im internationalen Umfeld kompatibel zu bleiben. Dazu gehört u.a. auch der Beitritt zum Übereinkommen des Europarates und der OECD...
Switzerland
19 Apr 2017
15
Double Taxation Treaty Switzerland - Liechtenstein, Entered Into Force On January 1, 2017
Since January 1, 2017 Switzerland and Liechtenstein have entered into a double taxation treaty, which regulates potential distinction issues regarding income and wealth taxes ("DTT-LIE").
Switzerland
23 Mar 2017
16
Doppelbesteuerungsabkommen Schweiz-Liechtenstein Seit 1.1.2017 In Kraft
Seit dem 1.1.2017 ist zwischen der Schweiz und dem Fürstentum Liechtenstein ein Doppelbesteue-rungsabkommen in Kraft, welches mögliche Abgrenzungsfragen bei der Einkommens- und...
Switzerland
22 Mar 2017
17
30-Day Notification Period For Intercompany Dividends Eased – Assessment Of Repayment Claims Relating To Withholding Taxes Paid And Default In-Terests Paid Is Necessary
Last September the parliament has decided on amendments of the Federal Withholding Tax Act (FWTA; SR 642.21) which will come into force on February 15, 2017.
Switzerland
15 Mar 2017
18
30-tägige Meldefrist auf konzerninterne Dividenden entschärft – Rückfor- derungsansprüche auf bezahlte Verrechnungssteuer bzw. Verzugszinsen zu prüfen
Die vom Parlament im vergangenen September beschlossenen Änderungen des Bundesgesetzes über die Verrechnungssteuer (VStG; SR 642.21) treten am 15.
Switzerland
10 Mar 2017
19
Regularization Of Undisclosed Assets In Switzerland And South Africa – Transparency On The Horizon
The "OECD" Standard for Automatic Exchange of Financial Account Information in Tax Matters, which encompasses the Common Report- ing Standards ("CRS")...
Switzerland
4 Jan 2017
20
Administrative Assistance In Tax Matters – Group Requests
Recently, the Netherlands issued an administrative assistance request in the form of a so-called "group request" to the Swiss Federal Tax Administration (SFTA).
Switzerland
18 Apr 2016
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