CSR initiatives can sometimes venture into virtue signalling, but Ryan’s tax literacy event for schoolchildren was a genuine and necessary endeavour
Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes
A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
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Sponsored by McCarthy TétraultThe key changes under Budget 2025 and the outlook for 2026 raise several areas of heightened focus for taxpayers, say Matthew Kraemer, Adam N Unick, and Justin Ng of McCarthy Tétrault -
Sponsored by Lakshmikumaran & SridharanThe Tiger Global Supreme Court ruling weakens the status of tax residency certificates under tax treaties and increases substance‑based scrutiny, say S Vasudevan, Bharathi Krishnaprasad, and Krishna Laasya V of Lakshmikumaran & Sridharan
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Sponsored by DeloitteJess Williams, Jimmy Man, and Olivier Hody of Deloitte explain how tax can be elevated from a post-close support function to a value-realisation tool in M&A transactions through quick wins and longer-term actions
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Mayer Brown has hired two partners, Thomas Humphreys and Remmelt Reigersman, to work in its offices in New York and California, respectively.
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Singapore’s new transfer pricing regime and the tax authority’s expanded powers are set to heighten the potential for taxpayer disputes. New anti-base erosion and profit-shifting measures include stricter enforcement of the arm’s-length principle, surcharges and reviews of related-party agreements.
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DLA Piper has announced the appointment of Marie-Theres Rämer as a partner at its Frankfurt-based tax practice.
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Duff & Phelps has hired Matthew Billings as a managing director of transfer pricing in its Toronto office.
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Since the beginning of the 20th century, banking secrecy has been one of the major marketing points of the famous Swiss banking system, write Jean-Blaise Eckert and Frédéric Neukomm of Lenz & Staehelin. Traditionally, therefore, Switzerland limited any exchange of banking information with foreign states to the minimum.
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In the fight against harmful tax practices and to achieve tax transparency, Switzerland does not rest as a mere spectator, write Jean-Blaise Eckert and Frédéric Neukomm of Lenz & Staehelin. The Swiss Federal Council has adopted and amended various conventions, acts and ordinances following international tax standards and the OECD’s BEPS project, notably in exchange of information.
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Switzerland is known for its high standard of living, political and financial stability, climate for innovation and excellent academic reputation, but is poor in terms of natural resources and has only a small domestic market and a high cost level, note Peter Brülisauer and Manuel Angehrn of Deloitte. Switzerland has to compensate for these market-based disadvantages with a competitive tax system.
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All good things are worth waiting for. As such, the long-awaited partial revision of the Swiss VAT Act was finally put into force as of January 1 2018. Laurent Lattmann and Désirée Högger from Tax Partner – Taxand Switzerland expect this will mean closer alignment of the way Swiss and foreign suppliers are treated, and explore how foreign companies must apply the new rules when supplying goods and services to Switzerland.
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The OECD's BEPS project has created myriad questions for companies and countries alike. Switzerland has had its fair share of controversy in balancing its commitment to the BEPS project and remaining attractive to foreign investors. Nevertheless, the alpine state manages to cooperate multilaterally on international tax initiatives while being able to provide a range of benefits to companies.
