ITR Search | International Tax Review

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

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

The applicable standard VAT rate of e-books and e-papers will be reduced to 2.5%

What do foreign suppliers of goods and services need to know about Swiss VAT?

Laurent Lattmann and Patrick Imgrüth of Tax Partner AG – Taxand provide an overview of the Swiss VAT system, highlighting the challenges that foreign suppliers of goods and services need to be aware of, including new and upcoming changes.

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

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

Questro International expands Copenhagen team

Jakob Preisler has joined Questro International as a senior economist in the Copenhagen office. Preisler has worked with the Danish Central Bank and another large regional bank. He has significant experience in the financial services industry and is expected to strengthen the capabilities of Questro International in designing transfer pricing solutions for finance related issues.

March 11 2015

HMRC’s 2013-14 transfer pricing statistics show increase in time taken to resolve TP cases

HM Revenue & Customs (HMRC) recently released its transfer pricing statistics for 2013-14. While HMRC collected almost twice as much in additional taxes compared with 2012-13, the time taken to resolve advance pricing agreements (APAs) and mutual agreement procedures (MAPs) has increased.

Sophie Harding, March 11 2015

Call for papers for first African Tax Research Network conference

The African Tax Administration Forum (ATAF) and the African Tax Research Network (ATRN) are holding their first ATRN congress in Cape Town, South Africa (not Victoria Falls in Zimbabwe) in September and are now calling for papers for the event.

Ralph Cunningham, March 10 2015

Luxembourg makes one more move towards FATCA compliance

Luxembourg's compliance with the Foreign Account Tax Compliance Act (FATCA) moved a step closer on March 6 after the government adopted draft legislation to ratify its bilateral intergovernmental agreement with the US.

Ralph Cunningham, March 10 2015

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