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.
Sponsored by BurckhardtPeter von Burg and Rolf Wüthrich of burckhardt discuss the administrative assistance procedure in tax matters, which may concern companies with a group-related or a contractual link to Switzerland.
Sponsored by BurckhardtBastian Thurneysen and Rolf Wüthrich of burckhardt cut through the thickets of Swiss law regarding the purchase and sale of branch assets under third parties and the tax implications of an intra-group restructuring.
Sponsored by MLL Meyerlustenberger Lachenal FroriepPre-qualification and categorisation of block rewards of cryptocurrency consensus mechanisms in Swiss tax lawMarcel R Jung of MLL Legal analyses the perspectives of two Swiss federal governmental bodies – along with several academic and legal sources – on the taxation of rewards earned by blockchain trans-action validators.