If one country has been a trailblazer in using the tax system to attract investment, it is Switzerland. But against a backdrop of international reforms and pan-European harmonisation, the scope for challenge of national regimes is increasing. Compliance initiatives such as the US FATCA, and the way it has been imposed on financial institutions and tax authorities around the world, highlight that outliers will no longer be tolerated. With this in mind, the 3rd edition of ITR's Swiss Focus brings you the latest domestic developments and analysis of how multilateral reforms are impacting taxpayers in Switzerland.
The AI platform, founded last year by two school friends, is partnering with challenger firms like Unity Advisory and A&M Tax to launch its own assault on the AI tax market
Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable
