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  • Marcel Widrig and Samuel Bussmann of PricewaterhouseCoopers outline how changes to Swiss fiscal law affect the country's position as a favourable tax environment
  • Foreign investors need to consider important M&A tax rules to be successful in Switzerland, believe Jan Oberholzer and Reto Savoia of Deloitte
  • By Jasper Cummings and Diana Wessells, Alston & Bird
  • Taxpayers buy, sell and reorganise companies in more and more countries around the world. Revenue authorities are rushing to put in place the most appropriate rules and regulations for those deals. International businesses require world-class tax advice to help them deal with these complex M&A tax rules.
  • By Barbara Brauchli Rohrer and Samuel Bussmann of PricewaterhouseCoopers
  • By Roberto del Toro, David Cuellar and Mario Alberto Gutiérrez of PricewaterhouseCoopers
  • By Luca Dezzani and Silvia Medici, Dewey Ballantine, Milan
  • By Marc Tahon and Marc De Muynck of KPMG Tax & Legal Advisers
  • Two taxpayers have won their appeals in the UK House of Lords in joined test cases over the calculation of taxable profits.
  • Interpretation of Article 52 of the EC Treaty (now, after amendment, Article 43 EC) and Article 73b of the EC Treaty (now Article 56 EC) – Tax legislation – Conditions for taxing income and capital in a member state – Double taxation convention concluded with another member state – Methods of exempting and offsetting tax – Wholly artificial arrangements – Cohesion of the tax system.