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Se si citano nomi come Schweizerische Bankiervereinigung (SwissBanking), Association Suisse des Télécommunications, Zürcher AIDS-Hilfe, Schweizerische Gesellschaft für chemische Industrie si può intuire l’importanza ed il livello di diffusione della figura della Verein / associazione / association in Svizzera.
Identifying Suitable Candidates to Mediate an International Commercial Dispute
Dec. 21 (Bloomberg) -- Geneva, touted as a haven for London bankers facing heavier U.K. taxes, may lure fewer than predicted thanks to a housing shortage, crowded schools and a 44 percent income-tax rate.
In Svizzera, per chi vuole farsi assumere, oltre ai diplomi sono molto importanti gli attestati dei lavori precedenti. Il lavoratore può chiedere in qualsiasi momento al datore di lavoro un attestato che indichi la natura e la durata del rapporto di lavoro e si pronunci sulle prestazioni e sulla condotta del lavoratore. Vista l’importanza dell’attestato, il datore di lavoro lo deve scrivere in modo inappuntabile sia dal punto di vista formale che dal punto di vista del contenuto.
The Swiss Federal Department of Finance (FDF) on June 26 announced that Switzerland has initialed revisions of its tax treaties with Japan and the Netherlands to include a new extended administrative assistance provision based on article 26 of the OECD model tax convention and in line with the new Swiss policy regarding information exchange announced March 13. (For prior coverage, see Tax Notes Int’l, Mar. 30, 2009, p. 1189, Doc 2009-6153, or 2009 WTD 59-2; for the Swiss release regarding the Japan treaty, see Doc 2009-14682 or 2009 WTD 122-37; for the Swiss release regarding the Netherlands treaty, see Doc 2009-14683 or 2009 WTD 122-38.)
The Swiss government on May 26 announced that the negotiators in charge of implementing a treaty article 26 (administrative assistance in tax matters) that fully complies with the OECD model tax convention have initialed the first three treaties that have a new, extended information exchange clause. (For related coverage, see Tax Notes Int’l, Mar. 30, 2009, p. 1189, Doc 2009-6153, or 2009 WTD 59-2.)
The Swiss ABC obviously starts with Alps, Banks and Chocolate, but the country also carefully built up an excellent reputation in the field of taxation. As a result, for many decades already, Switzerland is a very attractive location for multinational enterprises. In the last few years, especially global or regional headquarters and principal companies showed an ever increasing interest in Switzerland.