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  • Article

    The End Of Swiss Tax Privileges For Holdings, Finance Branches, Principal And Mixed Companies

    Companies which benefit from a tax privilege today must consider alternative structuring in Switzerland.
    SwitzerlandTax
    Schellenberg Wittmer Ltd
    Schellenberg Wittmer Ltd
  • Article

    Initial Coin Offering And The Related Tax Consequences

    In addition to regulatory challenges, aiming to limit the risk of fraud, a TGE also leads to new tax related questions.
    SwitzerlandTechnology
    PrimeTax AG
    PrimeTax AG
Article

La société à but non lucratif, un nouveau modèle pour l'entrepreneur

En parallèle d'un développement grandissant d'initiatives liées à la responsabilité sociale de l'entreprise, de plus en plus d'individus s'intéressent à lancer un projet qui combine un modèle d'affaires avec un impact sociétal et environnemental: ce qu'on appelle au niveau international une entreprise sociale.
SwitzerlandCorporate/Commercial Law
MLL Meyerlustenberger Lachenal Froriep Ltd
MLL Meyerlustenberger Lachenal Froriep Ltd
  • Article

    Steuerhinterziehung Bei Juristischen Personen Und Anstiftung Durch Berater

    Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.
    SwitzerlandTax
    VISCHER
    VISCHER
  • Article

    Türk Vatandaşlarına Veya Şirketlerine Ait Yatırımların

    Yabancı portföy yatırımları olan Türk hissedarlara, özellikle de bu yatırımlarını İsviçre'de tutanlara, bu yatırımların mülkiyetini bir İsviçre şirketinde tutma seçeneğini değerlendirmelerini...
    SwitzerlandGovernment, Public Sector
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Réforme de l'imposition des entreprises III – Projet fiscal 17

    Suite au rejet de la Réforme de l'imposition des entreprises III (RIE III) au début de cette année, le Conseil fédéral a procédé à l'adoption, le 9 juin 2017, des lignes directrices du Projet fiscal 2017 (PF2017).
    SwitzerlandTax
    Schellenberg Wittmer Ltd
    Schellenberg Wittmer Ltd
  • Article

    Tax On Inbound Investment 2012

    What are the differences in tax treatment between an acquisition of stock in a company and the acquisition of business assets and liabilities?
    SwitzerlandTax
    Poledna Boss Kurer AG
    Poledna Boss Kurer AG
  • Article

    Corporate Tax Laws And Regulations 2022

    After the mergers and acquisitions (M&A) market faced uncertainty at the beginning of 2020, previously suspended transactions were driven forward, resulting in 2021 M&A activity in Switzerland...
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    La réforme fiscale et le financement de l'AVS (RFFA): la liaison des deux projets

    Les éléments principaux du projet fiscal ("PF 17") sont essentiellement ceux de la réforme de limposition des entreprises III ("RIE III") ...
    SwitzerlandTax
    Schellenberg Wittmer Ltd
    Schellenberg Wittmer Ltd
  • Article

    A Multinational Survey Of The Treatment Of Income And Gains Of Individuals Who Change Residence – Switzerland Chapter

    Individuals are residents for tax purposes in Switzerland when they have their tax domicile or tax residence in Switzerland.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Senior Executives In Cross-Border Relations Between Switzerland And Germany

    Senior executives within the meaning of Art. 15 para. 4 of the DTA Switzerland-Germany are specially taxed
    SwitzerlandTax
    RSM Switzerland
    RSM Switzerland
  • Article

    Fortlaufende Entwicklung im Bereich MWST - Wir halten Sie auf dem Laufenden

    Dieser Newsletter ist die Fortsetzung unserer Serie von Publikationen, welche Ihnen den Durchblick auf der Baustelle „MWST“ vermitteln soll. Unser Newsletter informiert Sie über den neuesten Stand.
    SwitzerlandTax
    Deloitte AG
    Deloitte AG
  • Article

    Alternative Investment Funds Laws And Regulations Switzerland 2025

    The establishment and operation of Alternative Investment Funds ("AIFs") (and their managers) is governed by the Federal Act on Collective Investment Schemes of 23 June 2006 ("CISA")...
    SwitzerlandFinance and Banking
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Showing 141–153 of 153 results

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