ITR Search | International Tax Review

Cross-border real estate structures: How to exit?

Stephan Pfenninger and Stephanie Eichenberger of Tax Partner – Taxand look at Swiss cross-border real estate structures in the context of Swiss special purpose vehicles (SPVs) holding foreign real estate or Swiss properties held by foreign SPVs and identify the best methods for exiting such structures.

March 06 2014

Global banking in a tax compliant world

Markus Weber, André Kuhn and Petra Köppel of Deloitte explore tax transparency trends in global banking and assess how these developments are impacting the Swiss financial services sector.

March 06 2014

Aurélia de Viry launches King & Spalding's French tax practice

Aurélia de Viry has joined King & Spalding as founding partner of the firm’s tax practice in Paris. She was formerly a counsel at Clifford Chance.

March 06 2014

Taxation of option rights granted to shareholders

Rolf Wüthrich of burckhardt looks at the options available to taxpayers when it comes to the tax treatment of option rights granted to shareholders and explores the Swiss tax consequences of a company granting call or put options to shareholders at a price not equal to the fair market value.

March 06 2014

Cooperative tax compliance and enhanced relationships in Italy

In the first of a two-part series looking at cooperative tax compliance and enhanced relationships in Italy, Simone Zucchetti and Riccardo Petrelli of Tremonti Vitali Romagnoli Piccardi e Associati look at the options already available to taxpayers in the country.

March 06 2014

Switzerland: Also attractive from a VAT perspective

Switzerland is well-known for its favourable direct tax rules which contribute to the large number of relocations to this mountainous country, but indirect tax concerns are often overlooked. Here, Constant Dimitriou of KPMG looks at the country’s VAT system.

March 06 2014

Swiss Corporate Tax Reform III: Other fiscal measures

Armin Marti and Laurenz Schneider of PwC explore the details of the third pillar of the Swiss Corporate Tax Reform III, looking at how each proposed measure will impact Switzerland as a business location.

March 06 2014

Exchange of information: Where do we stand?

Pietro Sansonetti of Schellenberg Wittmer explores the evolution of information exchange practices in Switzerland, against a global backdrop of increasing transparency and exchange of information in tax matters.

March 06 2014

To Box or not to Box?

Benjamin Koch of PwC analyses the Swiss Licence Box proposed by Finance Minister Eveline Widmer-Schlumpf.

March 06 2014

Swiss Corporate Tax Reform III – notional interest deduction

Andreas Staubli and Remo Küttel of PwC break down the notional interest deduction on surplus equity; a key measure within the Swiss Corporate Tax Reform III package.

March 06 2014

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