Switzerland
The outcome sets a legal precedent for EU countries’ anti-abuse rules, while KPMG considers merging its Swiss and UK accounting arms
UN Secretary-General António Guterres calls for a bigger role in tax policy, while tax haven Bermuda plans to introduce its first-ever corporate tax.
The country will adopt the OECD minimum corporate rate of 15% following a national plebiscite.
New South Wales bans PwC Australia from new government contracts on tax work, while Switzerland prepares for a referendum on a minimum corporate tax rate.
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Sponsored by Tax PartnerSilvan Guler and Thomas Zellweger of Tax Partner summarise Swiss collective investment schemes and their taxation, and assess the country’s appeal as an investment fund location after the introduction of limited qualified investor funds
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Sponsored by MME Legal Tax ComplianceMarcel R Jung of MME Legal Tax Compliance explains the Swiss forfait tax regime, and cites the actor’s choice of his tax home as an indication of its long-standing attractiveness – and perhaps his fondness for fine chocolate
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Sponsored by Tax PartnerMonika Bieri and Daniel Schönenberger of Tax Partner AG analyse a recent Federal Administrative Court case and its implications for current transfer pricing practice in Switzerland