Firm

Unlike many jurisdictions, Maltese employers are not obliged to provide a private workplace pension to their employees.

In our last article, we described the challenges that the digital transformation poses for transfer pricing (TP). In this article, we want to show how emerging business interdependencies can be translated into new TP models.

Withholding taxes are commonly applied in Switzerland to certain debt issues, even though many foreign jurisdictions have abolished such taxes. Bär & Karrer’s Christoph Suter and Susanne Schreiber discuss how Swiss issuers are increasingly limiting their tax exposure through foreign subsidaries and observing lender limits.