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Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
René Matteotti, Sarah Bühler and Peter Vogt of Tax Partner AG analyse Switzerland’s bilateral cross-border commuter agreements, with a special focus on working from home, and discuss recent developments in this area.
Caterina Colling Russo and Monika Bieri of Tax Partner explain the key issues as tax authorities focus on the potential for MNEs to benefit from profit shifting through the transfer and licensing of intangibles.
Michael Cedercrantz and Ingrid Faxing of Skeppsbron Skatt explain why enhanced reporting requirements and public awareness regarding ESG presents risks but also opportunities for MNEs navigating an increasingly complex tax terrain.
