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There are 33,165 results that match your search.33,165 results
  • E-books
    ECJ stands firm on e-books standard VAT rate
    The European Court of Justice (ECJ) has reiterated its stance on the controversial issue of taxing e-books in a decision against Poland.
    Joe Stanley-Smith, March 10 2017
  • Download
    Switzerland Focus is available as a downloadable PDF
    March 10 2017
  • lattmann.jpg
    Playing with fire – Switzerland deviates from international standards
    The Federal Administrative Court recently rendered its judgment in a case that might cause substantial headaches to companies supplying goods to Switzerland. Laurent Lattmann and Désirée Högger of Tax Partner AG – Taxand Switzerland explain the relevant aspects of this case and the potential fallout if this judgment is upheld by the Federal Supreme Court.
    March 10 2017
  • ryser.jpg
    Strengthening Switzerland’s attractiveness for investment
    Switzerland is amending its tax legislation in order to adapt to the latest international developments. David Ryser and Lisa Airoldi of Tax Partner AG – Taxand Switzerland provide an overview of the improvements in the Swiss tax system that will further strengthen the attractiveness of Switzerland as an investment and business location.
    March 10 2017
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    Change of status from privileged to ordinary taxation
    The change of status from privileged to ordinary taxation can already be envisaged before a revised version of the Corporate Tax Reform III (CTR III) enters into force. Fabian Duss and Marc Dietschi of ADB Altorfer Duss & Beilstein explore this possibility and outline why it could prove beneficial for businesses.
    March 10 2017
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    Swiss federal withholding tax: correction of malpractice
    Swiss taxpayers will gain some welcome tax repayments from the government after amendments to the Federal Withholding Tax Act (WHTA) entered into force. Olivier Eichenberger of KPMG Switzerland discusses the changes.
    March 10 2017
  • Editorial
    Switzerland is often discussed when the ethics of international tax competition are questioned, but recent events prove the country's willingness to adapt to the latest international standards.
    March 10 2017
  • wuthrich.jpg
    Group financing is getting better in Switzerland
    The Swiss financial centre offers the expertise and access to the financial markets required for financing activities and is the headquarters for many international groups. Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt discuss the proposed changes being made to the legal framework that will further strengthen the financing activities of groups in Switzerland.
    March 10 2017
  • brulisauer.jpg
    The substance-based approach in Swiss income tax law
    The term “substance” in the tax practice can have very different meanings. Peter Brülisauer of Deloitte discusses how it is of fundamental importance for the purposes of a substance-based analysis.
    March 10 2017
  • New Director for Indirect Taxation and Tax Administration at the European Commission
    The European Commission has decided to appoint Maria Teresa Fabregas Fernandez as its Director for Indirect Taxation and Tax Administration. She takes over the role from Donato Raponi on March 16.
    Joe Stanley-Smith, March 09 2017
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