For many years, Switzerland has been a successful jurisdiction for locating intellectual property (IP) and finance activities. One of the many reasons for its success resides in Switzerland’s capacity to provide a very competitive tax environment. Jean-Blaise Eckert and Heini Rüdisühli of Lenz & Staehelin’s Geneva and Zurich offices explain how taxpayers can take advantage of the tax benefits.
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
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