ITR Search | International Tax Review

Switzerland Focus 2015 now available

Leading advisers update you on the latest developments in Switzerland.

March 12 2015

Italy’s patent box regime should escape criticism because of alignment with OECD nexus approach

Italy has introduced a patent box regime based on the OECD’s nexus approach, which will grant exemptions for profits derived from certain intangible assets for corporate and regional tax purposes. Italy’s alignment with the OECD should keep the usual patent box-related criticism at bay.

Sophie Harding, March 12 2015

Introduction of a Swiss Licence Box regime

Stefan Kuhn, head of corporate tax at KPMG Switzerland, looks at intellectual property (IP) taxation in the country, how it compares internationally and how this is set to change with the introduction of an IP box tax regime.

March 11 2015

International exchange of information in tax matters

Oliver Jaeggi and Stephan Pfenninger, of Tax Partner AG – Taxand, review how Switzerland is adapting to the latest international developments in the area of tax information exchange, including spontaneous, on request and automatic.

March 11 2015

Swiss VAT treatment of financial services: A never-ending story

Roland Reding and Marcel Mangold of KPMG Switzerland analyse a recent decision of the Federal Administrative Court regarding the Swiss VAT treatment of intermediation services (particularly in respect of securities transactions) in the financial services industry and look at the impact it may have on Swiss financial institutions.

March 11 2015

Tata may face double taxation after High Court allows VAT on brand royalties

The Bombay High Court has ruled in favour of the Maharashtra revenue authorities on levying VAT on the transfer of the right to use intangibles including trademarks, copyrights or patents.

March 11 2015

HSBC: Hodge slams banking chiefs

The UK parliament’s Public Accounts Committee (PAC), chaired by Margaret Hodge, has severely castigated two top HSBC executives and one former executive over tax evasion and banking secrecy.

Joe Stanley-Smith, March 11 2015

Editorial

In previous editions of this guide (and in plenty of other fora), Switzerland has been described as a leading example of a country using their national tax system to attract investment.

March 11 2015

Swiss Corporate Tax Reform III: Latest developments

The consultation procedure for Swiss Corporate Tax Reform III (CTR III), the most sweeping Swiss corporate tax reform in more than 50 years, ended January 31 2015. Deloitte’s Rene Zulauf and Diego Weder provide an update what is still to come as part of the reform package, and analyse what changes should be made in light of stakeholder feedback

March 11 2015

At the heart of value drivers: Location and the case for small, open economies

André Guedel, of KPMG, analyses business value drivers and the importance of site selection, looking at what lessons can be learnt from Switzerland as a small, open economy.

March 11 2015

Search results for