Switzerland has long been a desirable location for multinationals, thanks largely to its extremely competitive corporate tax regime. Samuel Ramp and Oliver Jaeggi, of Tax Partner – Taxand, explain how new tax reforms initiated by the Swiss government will make the country’s regime even more attractive for international companies in future.
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Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
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