Switzerland (8th edition) (February 2020)

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New decade, new approach - ITR's Switzerland Special Focus launched

Switzerland’s rules on mutual agreement procedures seeks to ensure legal certainty

The abolishment of holding company status: Measures to mitigate the tax burden

Locating intangibles in a post-reform Switzerland: Tax incentives and transfer pricing consistency

Strengthening the Swiss capital market: Fundamental changes required for withholding tax

Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationals

Features Articles

Switzerland’s rules on mutual agreement procedures seeks to ensure legal certainty

The abolishment of holding company status: Measures to mitigate the tax burden

Locating intangibles in a post-reform Switzerland: Tax incentives and transfer pricing consistency

Strengthening the Swiss capital market: Fundamental changes required for withholding tax

Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationals

Editorial

New decade, new approach - ITR's Switzerland Special Focus launched

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Sponsored by Burckhardt

Switzerland’s rules on mutual agreement procedures seeks to ensure legal certainty

New legislation governing Switzerland’s network of double tax agreements responds to the OECD’s minimum standards in preventing treaty abuse and improving the dispute resolution process. Rolf Wüthrich of burckhardt Ltd explores the commercial and tax implications of these positive developments.

Rolf Wüthrich, February 05 2020
Sponsored by Prager Dreifuss

The abolishment of holding company status: Measures to mitigate the tax burden

The Federal Act on Tax Reform and AHV Financing (TRAF) abolished cantonal tax privileges for holding, domicile and mixed companies. Roland Böhi and Lukas Scherer of Prager Dreifuss analyse the impact of the reform and assess the transitional measures set up to alleviate an additional tax burden.

Lukas Scherer, February 05 2020
Sponsored by Tax Partner AG, Taxand Switzerland

Locating intangibles in a post-reform Switzerland: Tax incentives and transfer pricing consistency

Switzerland’s much-anticipated tax reform introduces a number of measures that will ensure it remains an attractive location for innovative businesses. Hendrik Blankenstein, Caterina Colling Russo and Oliver Jäggi of Tax Partner AG – Taxand Switzerland examine the pull of these tax incentives, while also considering the changes from a transfer pricing perspective.

Caterina Colling Russo, February 05 2020

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