Switzerland
The postponement came after industry representatives flagged implementation issues with the registration regime; in other news, firms made key tax partner additions
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
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Sponsored by Tax PartnerRené Matteotti, Sarah Bühler and Peter Vogt of Tax Partner AG analyse Switzerland’s bilateral cross-border commuter agreements, with a special focus on working from home, and discuss recent developments in this area.
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Sponsored by Tax PartnerCaterina Colling Russo and Monika Bieri of Tax Partner explain the key issues as tax authorities focus on the potential for MNEs to benefit from profit shifting through the transfer and licensing of intangibles.
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Sponsored by Tax Partner AG, Taxand SwitzerlandMonika Bieri and Caterina Colling-Russo of Tax Partner AG Switzerland discuss a case of the Federal Administrative Court regarding the deductibility of management fees in an international real estate fund setup to be judged soon by the Swiss Federal Supreme Court.
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