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 SwitzerlandOn June 7 2018, the Swiss Senate passed the revised so-called Swiss Corporate Tax Reform 17 Bill following the recommendations of its Ways and Means Committee. -
Sponsored by DLA Piper NetherlandsRachit Agarwal and Jian-Cheng Ku of DLA Piper discuss the transfer pricing (TP) aspects of a business restructuring within a multinational enterprise (MNE) group, through reference to a recent high-stakes Dutch court case. The case highlights the importance of TP documentation as evidence in tax litigation and in conducting an appropriate TP valuation.
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Sponsored by Deloitte SwitzerlandOn March 21 2018, the Swiss Federal Council sent to the Swiss Parliament the dispatch on the draft legislation for the so-called Swiss Tax Reform Proposal 17.
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