372 results found

In the first two chapters of our step-by-step guide to remote work, we first defined the different forms of remote work and then looked specifically...

Preferential regimes for holding, domicile and mixed companies will be abolished and taxes reduced. Now is the time to review your Swiss operations.

What is country-by-country reporting? In 2013, the Organisation for Economic Co-operation and Development ("OECD") and the G20 initiated the "Project Base Erosion and Profit Shifting" ("BEPS").

In two recent judgments, rendered in the same case (the Arrêt du Tribunal fédéral ("ATF") under review and the ATF of 25 November 2022, 2C_700/2022)...

Eine Besonderheit ist dabei zweifelsohne die sogenannte überdachende Besteuerung, die Deutschland einseitige Besteuerungsvorteile gewährt.

For many businesses, the effects of the Coronavirus crisis create new economic challenges.

In Resolution No. 73 of January 18, 2023, the Italian tax authority (Agenzia delle entrate) answered a question raised by a taxpayer regarding Italian domestic and double tax treaty...

Geneva has published an evolution of its practice on taxation of employee stock and option grants, extending in particular for employees of startups and SMEs...

Zwecks Umsetzung des spontanen Informationsaustauschs in der Schweiz wurde — nach Unterzeichnung und Genehmigung des Amtshilfeübereinkommens inkl.

For almost a decade now, the OECD and the G20 have been dealing with the international tax planning strategies of multinational enterprises (MNE) aimed at artificially shifting profits towards states with favourable tax regimes.

Non-Fungible Tokens (NFTs) have become a popular investment both for private and institutional investors. Volumes of trading in NFTs and the offering of new NFTs are growing.

Von der Gewinn- und Kapital- steuerpflicht und indirekt von der Erbschafts- und Schenkungs- steuerpflicht für Zuwendungen werden juristische Personen

There are a lot of employers situated in Germany employing cross-border workers from Austria and the Czech Republic.

Après les arrêts abondamment discutés du Tribunal fédéral 9C_837/2014 du 8 avril 2015 et 141 V 634 du 3 décembre 2015 sur la délimitation entre salaire déterminant et dividende exonéré de charges sociales

ithholding tax rate corrections: an important deadline for the withholding tax is approaching: 31 March 2019.

Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction

In a communication dated 20 June 2023, the Tax Division of the Canton of Ticino communicated the new, immediately applicable cantonal practice on the tax treatment of vehicles registered...

On June 27, 2023, the additional agreement to the double taxation agreement was signed, which, among other things, regulates the taxation of cross-border commuters working from home.