Taxing non-resident employees

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Taxing non-resident employees

Ingo Heymanns and Andrew Chapman of PwC analyse a recent Federal Court of Switzerland ruling that provides clarification on the taxation of employment income for non-resident employees of an employer domiciled in Switzerland.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login
more across site & bottom lb ros

More from across our site

The Labour Party’s hands-off approach to tax during the UK election campaign could be construed as political savviness, but as the October budget looms, reality will settle in
There were mixed emotions from campaigners against the controversial rules after last-minute negotiations on redrafting the provisions took place
Kevin Burrowes’ extra A$1.2 million remuneration has been the source of parliamentary concern, but PwC shot down ITR’s requests to reveal where it comes from
Csaba Farkas of TMF Group outlines the practical steps businesses need to follow to take full advantage of the e-invoicing revolution
The policy idea stems from the misconception that technology companies pay little or no taxes, one expert tells ITR
Tax and legal advisers explain how they keep tabs on referrals and why reciprocity is important to generating new business
Spain and Poland are among the nations referred to the CJEU; in other news, Ireland plans to use its newly acquired Apple trial money to boost public spending
Amount B was top of the agenda at ITR’s US Transfer Pricing Forum 2024, while there were also heated discussions on the US’s potential adoption of pillar two
There will be an ‘unnecessary and burdensome compliance nightmare’ for small practices if the rules are not struck out, an Australian opposition politician told ITR
UK government looks to introduce e-invoicing, Grant Thornton hires from the ‘big four’ in Ireland, and more
Gift this article