Dr Alberto Lissi and Tom Lawson of Tax Partner AG - Taxand Switzerland describe how the OECD/G20 minimum taxation rules will impact multinational enterprises in Switzerland.
Hendrik Blankenstein, Tom Lawson and Caterina Colling Russo of Tax Partner AG – Taxand Switzerland present a comparative study on how the OECD’s guidance on financial transactions will impact the characterisation and pricing of inter-company loans for MNEs in Switzerland.