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A guide through Switzerland’s revised VAT Act

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.

March 14 2018

Editorial

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.

March 14 2018

OECD BEPS – the Swiss position

Switzerland is one of the founding members of the OECD and actively contributes towards the attainment of the organisation’s goals, explain Christoph Suter and Susanne Schreiber of Bär & Karrer. In continuation of this commitment, the country pledged its full support to the OECD/G20 BEPS project and actively contributed to the 15-point plan to address base erosion and profit shifting.

March 14 2018

ITR Asia Tax Awards 2018: Nominees announced

The nominations for the 2018 ITR Asia Tax Awards have been announced.

Anjana Haines, March 13 2018

Asia Tax Awards 2018: Nominees announced

The nominations for the 2018 ITR Asia Tax Awards have been announced. The awards celebrate the best tax and transfer pricing work across the Asia-Pacific region.

March 13 2018

Brazil: Levy of ICMS on transactions with digital goods and merchandise – new regulation by the state of São Paulo

Technology evolves at an impressive speed, a fact that is generating a certain mismatch between the rules governing the sector and reality. In this situation, the taxation applying to transactions with digital goods and merchandise in Brazil is a challenge.

March 12 2018

Michael Camburn to head Deloitte Saudi Arabia’s indirect tax practice

Deloitte has appointed Michael Camburn to lead its indirect tax practice in Saudi Arabia.

Anjana Haines, March 12 2018

Brazil mulls arm’s-length principle as part of tax reforms

Brazil will likely need to move away from formulary apportionment and adopt the arm’s-length principle as it considers reforming its cross-border tax rules to become an OECD member.

Lena Angvik, March 12 2018

MDDP’s head of transfer pricing becomes a partner

Magdalena Marciniak, head of the transfer pricing team at MDDP, has become a partner at the firm.

Joe Stanley-Smith, March 09 2018

Q&A: New OECD FTA head Hans Christian Holte prioritises tax certainty

What keeps a tax commissioner awake at night? Hans Christian Holte, newly appointed chair of the OECD’s Forum on Tax Administration and tax commissioner of Norway, talks to TP Week about increasing tax certainty, CRS and what Norway can teach other tax administrations.

Lena Angvik, March 09 2018

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