Switzerland
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
US calls for talks with Canada over digital service tax, Argentina cuts withholding taxes, and more
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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 FroriepMarcel 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.
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Sponsored by Deloitte SwitzerlandMartin Krivinskas and Daniel Stutzmann of Deloitte Switzerland consider the benefits and risks of the transitional GloBE Rules as the country prepares to vote on a constitutional amendment regarding pillar two.
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