The 4th edition of Switzerland is available as a downloadable PDF
Bruno Bächli from Wenger & Vieli looks at the proposed measures under Switzerland’s corporate tax reform package, outlining the extent of BEPS alignment and assessing which measures are likely to be tweaked to become BEPS-compliant.
The consultation procedure for Swiss Corporate Tax Reform III (CTR III), the most sweeping Swiss corporate tax reform in more than 50 years, ended January 31 2015. Deloitte’s Rene Zulauf and Diego Weder provide an update what is still to come as part of the reform package, and analyse what changes should be made in light of stakeholder feedback
International pressure means Switzerland must harmonise its tax law to ensure the future attractiveness of the business location. Susanne Schreiber and Maxim Dolder of KPMG Switzerland provide insight on the future Swiss fiscal landscape, focusing on financing activities and the proposed notional interest deduction to maintain competitive conditions for inter-company financing activities.
Oliver Jaeggi and Stephan Pfenninger, of Tax Partner AG – Taxand, review how Switzerland is adapting to the latest international developments in the area of tax information exchange, including spontaneous, on request and automatic.
Roland Reding and Marcel Mangold of KPMG Switzerland analyse a recent decision of the Federal Administrative Court regarding the Swiss VAT treatment of intermediation services (particularly in respect of securities transactions) in the financial services industry and look at the impact it may have on Swiss financial institutions.
Stefan Kuhn, head of corporate tax at KPMG Switzerland, looks at intellectual property (IP) taxation in the country, how it compares internationally and how this is set to change with the introduction of an IP box tax regime.
In recent years, Switzerland has confirmed its commitment to internationally-recognised standards of taxation and the global fight against tax fraud and tax evasion with a view to safeguarding the integrity and reputation of the country while remaining an attractive business location. Rolf Wüthrich of burckhardt explains this process.
André Guedel, of KPMG, analyses business value drivers and the importance of site selection, looking at what lessons can be learnt from Switzerland as a small, open economy.
Laurent Lattmann and Patrick Imgrüth of Tax Partner AG – Taxand provide an overview of the Swiss VAT system, highlighting the challenges that foreign suppliers of goods and services need to be aware of, including new and upcoming changes.