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Searching Content indexed under Tax by Baer & Karrer ordered by Published Date Descending.
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Title
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Date
1
Alternative Investment Funds 2019
The establishment and operation of Alternative Investment Funds ("AIFs") (and their managers) is governed by the Federal Act on Collective Investment Schemes of 23 June 2006
Switzerland
15 Aug 2019
2
New Capital Contribution Principle Restrictions
In a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons.
Switzerland
5 Aug 2019
3
Tax News: Federal Act On Tax Reform And AHV Financing (TRAF) – Approval In The Referendum
In the referendum held on 19 May 2019, the Federal Act on Tax Reform and AHV Financing was adopted by the Swiss people and the cantons.
Switzerland
3 Jun 2019
4
The Swiss Tax Case On Short Sales Cum Dividend
The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).
Switzerland
1 May 2019
5
Withholding Tax Changes For Swiss Debt Issuance
Within the realm of international bond markets, investors generally do not accept a deduction in withholding taxes ...
Switzerland
23 Apr 2019
6
Swiss 10/20/100 Non-Bank Rule - February 2019
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans).
Switzerland
18 Feb 2019
7
Swiss Withholding Tax: New Flexible Administrative Practice For Non-Swiss Bonds Issued Under Swiss Parental Guarantee
A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...
Switzerland
15 Feb 2019
8
Lump-sum Taxation
Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.
Switzerland
9 Oct 2018
9
Law And Practice Switzerland
There is no wealth tax at federal level.
Switzerland
2 Oct 2018
10
Switzerland
14 Sep 2018
11
OECD-BEPS Measures In Swiss Double Tax Treaties - Impact Of The Principal Purpose Test
The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.
Switzerland
10 Sep 2018
12
Federal Council Releases Draft Bill On Tax Proposal 17
After the rejection of the IIIrd Corporate Tax Reform package through a popular referendum held in February 2017, the Federal Council finally released a revised legislative bill ...
Switzerland
8 May 2018
13
OECD BEPS – The Swiss Position
In line with its historical inclination to favour multilateral initiatives over isolated unilateral activism, Switzerland has committed to adopt the measures defined as ‘minimum standard'...
Switzerland
19 Mar 2018
14
Der Lohnausweis Als Gefahrenherd
Der vorliegende Beitrag ruft die rechtliche Qualifikation des Lohnausweises und die damit verbundenen strafund steuerrechtlichen Risiken in Erinnerung, welche insbesondere in spezielleren Konstellationen von Bedeutung sind.
Switzerland
14 Feb 2018
15
Securities Lending And Repos: Amended Rules For Refund Of Swiss Withholding Tax
There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.
Switzerland
9 Jan 2018
16
Swiss 10/20/100 Non-Bank Rule
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter-company loans).
Switzerland
11 Dec 2017
17
Participation Tax Rues
The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.
Switzerland
5 Dec 2017
18
Public Consultation On Tax Proposal 17 Initiated
After the rejection of the Corporate Tax Reform III package following a referendum held in February 2017, the Federal Council published new draft legislation for a tax reform...
Switzerland
27 Nov 2017
19
Swiss Guarantees And Securities
Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT
Switzerland
3 Nov 2017
20
Corporate Tax 2017 Fifth Edition
Swiss corporate tax work in 2016 focused primarily on M&A transactions, both in the rivate and public sector, as well as on reorganisations.
Switzerland
16 Aug 2017
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