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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

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

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

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

New Zealand BEPS measures target big multinationals

New Zealand has scrapped plans to introduce a diverted profits tax, but instead proposed legislative changes to transfer pricing that could have equally far-reaching consequences.

Lena Angvik, March 09 2017

Spring budget 2017 - copyright 320 x 215

UK Finance Chief says Britain is listening to businesses, but many don’t think so

Chancellor of the Exchequer Phillip Hammond unveiled a steady budget with no big surprises for businesses as the UK prepares for Brexit negotiations, but that didn’t mean it was all good news.

Anjana Haines, March 08 2017

New Zealand goes soft on DPT plans in favour of BEPS measures

Multinationals will not face a UK-style diverted profits tax (DPT) in New Zealand, but three consultation papers released by Inland Revenue propose tough measures against profit shifting, aggressive transfer pricing (TP) arrangements and permanent establishment (PE) avoidance.

Anjana Haines, March 08 2017

Armanino adds Nghi Huynh as transfer pricing partner

Armanino announced yesterday that Nghi Huynh has joined the firm from PwC as a partner in its San Jose office in California. She will be managing the firm’s transfer pricing practice.

Lena Angvik, March 08 2017

Asia Tax Disputes & Litigation Firm of the Year - Baker & McKenzie.j

Asia Tax Awards 2017 nominees announced

Fierce competition is guaranteed for all the prizes after the announcement of the shortlists for the Asia Tax Awards 2017.

Ralph Cunningham, March 08 2017

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