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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
Sponsored

Sponsored

  • Sponsored by Lenz & Staehelin
    Switzerland has accepted a greater number of exchange of information (EOI) requests from global actors since 2009, harmonising the otherwise private nation’s banking policies with the OECD’s more transparent standards. Lenz & Staehelin’s Jean-Blaise Eckert and Frédéric Neukomm discuss the changes.
  • Sponsored by Lenz & Staehelin
    After Swiss tax reform failed to secure public support in 2017, lawmakers have revised key tenants to ensure it passes when it goes to a second referendum, this time in May 2019. Lenz & Staehelin’s Jean-Blaise Eckert and Frédéric Neukomm discuss the potential impact on corporations and shareholders.
  • Sponsored by Tax Partner AG, Taxand Switzerland
    As Switzerland passes wide-scale tax reform, local tax authorities are increasingly focusing on intangibles and intellectual property (IP) audits as part of a two-pronged approach in tackling tax evasion. Tax Partner’s Caterina Colling-Russo and René Matteotti discuss the focus.