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The Double Taxation Avoidance Agreement on income taxes signed between Switzerland and Ethiopia came into effect on August 10, 2023. The provisions outlined within it will be applicable...

If you are looking for a high quality of life in one of the world's most economically and politically stable countries, living in Switzerland could provide you with the ideal answer.

Ein deutscher Staatsbürger mit Wohnsitz in Konstanz (Deutschland) wird bei der AB Service AG mit Sitz in Zürich (Schweiz) als Servicetechniker angestellt.

Until 31 December 2010 any repayment of share premiums or shareholders' contributions was treated like a distribution of profits.

As promised, the UK Government’s discussion document entitled Taxation of the foreign profits of companies arrived shortly before the official end of Spring – on 21 June 2007. The 48 page document covers a lot of ground and is issued as a first step in a discussion process with business.

With the reintroduction of e-visa for business travel, British and Canadian citizens, among others, can benefit from a much simpler and faster visa process. E-visas are usually issued within 4 working days.

2020 brought an unprecedented market disruption: a global pandemic and a subsequent economic downturn. Many companies try to recover from the effects of the (still ongoing)...

For sole proprietorships, succession is usually established by selling the company’s assets and liabilities (known as an "asset deal"). In terms of civil law this means that the seller's company is liquidated.

Mit dem Brexit sind Einsätze zwischen der Schweiz und Grossbritannien etwas komplexer geworden, da die Regelungen aus dem EU-Freizügigkeitsabkommen seit diesem Zeitpunkt nicht mehr zur Anwendung gelangen konnten.

The entrepreneurial journey is full of surprises, and progressing "according to plan" can sound like an oxymoron. Nevertheless, a flexible plan helps founders anticipate potential scenarios rather than merely react to them.

The entrepreneurial journey is full of surprises, and progressing "according to plan" can sound like an oxymoron. Nevertheless, a flexible plan helps founders anticipate potential scenarios rather than merely react to them.

In an international context, Switzerland is considered an attractive business location, not least due to the Swiss tax system.

Switzerland's tax competitiveness faces new challenges from the global minimum tax, but the country can maintain its advantages through strategic reforms. This analysis examines Switzerland's current tax position, identifies its core strengths in federalism and moderate rates, and proposes concrete policy measures including abolishing stamp duties, reconsidering capital taxes, and implementing substance-based innovation incentives to secure long-term fiscal attractiveness.

For decades, Trusts have occupied a peripheral position within the Greek legal order.

The taxation of damages in international arbitration awards should be a significant consideration for any party embroiled in an arbitrable dispute.

Criticità e spunti dalle nuove norme italiane, in prospettiva italo-elvetica

Die Schweizer Steuerbehörden haben im internationalen Vergleich relativ früh ihre Praxis zur Behandlung von Kryptowährungen bzw. -token veröffentlicht und damit eine gewisse Vorreiterrolle eingenommen.