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  • Editorial

  • Swiss tax reform aims to attract foreign business

    With seemingly continuous corporate tax law reforms, Andreas Staubli and Remo Küttel of PricewaterhouseCoopers outline the future for Switzerland's tax system and what the proposed changes mean for attracting inward investment

  • How transfer pricing methods have developed for asset management

    Dieter Wirth and Mohamed Serokh of PricewaterhouseCoopers in Switzerland look at how multinationals such as banks and insurance groups operating in Zurich have been treated during tax audits focusing on the different transfer pricing methods

  • Different policy upsets information exchange

    Marcel Widrig of PricewaterhouseCoopers explains how Switzerland has amended its practice on exchange of information since 2009 and what impact this has had on the international agreements it has signed up to

  • How taxation of collective investments affects investors

    Switzerland has worked hard to attract fund management. It should reform its withholding tax provisions if it wants to get the most out of this investment, argue Roger Dall'O & Monika Gammeter Utzinger of Tax Partner – Taxand

  • Lack of guidance makes taxpayers worry

    Official information on how Switzerland's new VAT Act should work is not readily available. It is causing significant uncertainty for taxpayers, say Patrick Imgrüth and Laurent Lattmann of Tax Partner – Taxand

  • Decision on exchange difference causes uncertainty

    Rolf Wüthrich of VISCHER explains the latest Swiss federal Supreme Court decision on the treatment of exchange differences resulting from the year end conversion of financial statements kept in non-Swiss functional currency into Swiss francs

International Correspondents