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 Deloitte SwitzerlandSwitzerland is phasing out principal company and finance branch rulings as part of broader tax reform. -
Sponsored by Deloitte SwitzerlandOn June 25 2018, an amendment to Directive 2011/16/EU (DAC6), came into force, which may have a significant impact on Swiss entities.
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Sponsored by Deloitte SwitzerlandThe Federal Tax Administration has issued a new circular letter (number 37A), which confirms the existing practice of the majority of cantons for the deductibility of equity incentive expenses.
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