Switzerland
Pillar two considerations have become a fact of life for taxpayers everywhere, not least in Switzerland, where companies nonetheless continue to be active with investment
A mere three firms accounted for more than 90% of top-up taxes paid, according to research from Deloitte
The law firm was representing a businessman in the commodities sector who had previously been convicted of tax fraud
The OECD also reported ‘political issues’ in reaching a consensus on amount B; in other news, PwC introduced new managing director roles as a partnership alternative
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Sponsored by Deloitte SwitzerlandRené Zulauf and Manuel Angehrn of Deloitte Switzerland explain why the country prefers a multilateral solution to tackling questions on minimum taxation. -
Sponsored by MLL Meyerlustenberger Lachenal FroriepMarcel R Jung of MLL Meyerlustenberger Lachenal Froriep considers the impact and implications of international taxation on digital platforms in Switzerland.
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Sponsored by Deloitte Transfer Pricing GlobalJuan Ignacio de Molina and Christine Ramsay of Deloitte consider the increased reliance of tax authorities on CbCR data and how the data reported in the CbCR during the COVID-19 pandemic could impede its use.
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