Urs Kapalle, head of tax and fiscal policy at the Swiss Bankers Association (SBA) in Basel, and Dominic Gubler, tax counsel at the SBA, look at tax transparency and information sharing initiatives involving Switzerland, assessing FATCA and automatic exchange of information from the Swiss perspective and highlighting the past, present and future activities relating to implementation of the country’s tax transparency strategy.
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India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties