Copying and distributing are prohibited without permission of the publisher

Switzerland (5th Edition)

  • Download

    Switzerland Focus is available as a downloadable PDF

  • Editorial

  • Strengthening Switzerland’s attractiveness for investment

    Switzerland is amending its tax legislation in order to adapt to the latest international developments. David Ryser and Lisa Airoldi of Tax Partner AG – Taxand Switzerland provide an overview of the improvements in the Swiss tax system that will further strengthen the attractiveness of Switzerland as an investment and business location.

  • Group financing is getting better in Switzerland

    The Swiss financial centre offers the expertise and access to the financial markets required for financing activities and is the headquarters for many international groups. Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt discuss the proposed changes being made to the legal framework that will further strengthen the financing activities of groups in Switzerland.

  • Change of status from privileged to ordinary taxation

    The change of status from privileged to ordinary taxation can already be envisaged before a revised version of the Corporate Tax Reform III (CTR III) enters into force. Fabian Duss and Marc Dietschi of ADB Altorfer Duss & Beilstein explore this possibility and outline why it could prove beneficial for businesses.

  • The substance-based approach in Swiss income tax law

    The term “substance” in the tax practice can have very different meanings. Peter Brülisauer of Deloitte discusses how it is of fundamental importance for the purposes of a substance-based analysis.

  • Playing with fire – Switzerland deviates from international standards

    The Federal Administrative Court recently rendered its judgment in a case that might cause substantial headaches to companies supplying goods to Switzerland. Laurent Lattmann and Désirée Högger of Tax Partner AG – Taxand Switzerland explain the relevant aspects of this case and the potential fallout if this judgment is upheld by the Federal Supreme Court.

  • Swiss federal withholding tax: correction of malpractice

    Swiss taxpayers will gain some welcome tax repayments from the government after amendments to the Federal Withholding Tax Act (WHTA) entered into force. Olivier Eichenberger of KPMG Switzerland discusses the changes.


International Tax Review Profile

RT @EY_Tax: We are very honored to have received the European Transfer Pricing Firm of the Year award at the @IntlTaxReview #EuropeanTaxAwa…

May 24 2018 03:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @BCLP_Russia: International Tax Review Recognises Bryan Cave Leighton Paisner (Russia) LLP as Tax Firm of the Year in Russia @IntlTaxRev…

May 23 2018 08:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EY_Tax: Another great win. Our @EY_Norge Head of Transfer Pricing, Mette Granheim, picks up the award for Norwegian Transfer Pricing Fi…

May 23 2018 08:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MathesonLaw: We are delighted to have been named Ireland Transfer Pricing Firm of the Year at the @IntlTaxReview @TPWeek #EuropeanTaxAw…

May 23 2018 08:48 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Richard_Asquith: Avalara revolutionises the world of tax, helping the over 3,000 companies with automated EU VAT compliance @avalara @I…

May 21 2018 02:49 ·  reply ·  retweet ·  favourite
International Correspondents