372 results found

The Department of Home Affairs has announced that holders of certain partner visas can submit their information for the permanent residence...

The agreement on the taxation of cross-border commuters and the corresponding protocol of amendment between Switzerland and Italy entered into force on 17 July 2023 and will be applicable from 1 January 2024.

From 9 June 2025 to 8 June 2026, holders of ordinary passports from Bahrain, Kuwait, Oman and Saudi...

L'étendue de l'obligation de publicité est interprété de manière variable par les différentes autorités de surveillance.

Dem Bundesverwaltungsgerichtsurteil lag folgender Sachverhalt zugrunde: Die Stiftung A ist seit dem 1. Januar 2005 im Register der Mehrwertsteuerpflichtigen eingetragen.

Handelsrecht. Aus handelsrechtlicher Sicht liegt eine Sanierungsfusion dann vor...

In Switzerland, setting up a non-profit association or foundation may allow for complete exemption from income and capital taxes. However, this tax privilege is neither automatic nor unconditional.

Il 16 giugno 2017, l'Assemblea federale ha approvato la Legge sullo scambio automatico internazionale delle rendicontazioni Paese ...

Les éléments principaux du projet fiscal ("PF 17") sont essentiellement ceux de la réforme de limposition des entreprises III ("RIE III") ...

Les pratiques abusives dans les procédures de faillite constituent depuis longtemps une préoccupation majeure...

As of January 1, 2024, the provisions of the global minimum taxation will probably also apply to Swiss companies.

Over three million people have fled the Ukraine due to the ongoing Russian military invasion since February 24, 2022.

What are the tax-approved interest rates for intra-group financing for the year 2025 and what factors determine their level?

On 16, 18, 22 and 24 November 2016, Switzerland signed joint declarations on the introduction of the AEOI with the significant South American hubs Argentina, Mexico, Brazil and Uruguay...

Last year, Switzerland and France agreed in an additional agreement to the double taxation treaty (DTA) that cross-border commuters will in principle have to pay withholding tax...

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

Companies undergoing financial restructuring often focus on balance sheet repair and liquidity preservation. Yet the tax consequences of restructuring measures can be just as significant as their corporate law effects. Depending on how contributions, debt waivers or recovery rights are structured and recorded in the accounts, the same economic outcome may trigger different consequences for corporate income tax, issuance stamp tax and capital contribution reserves.

Il était question dans le premier arrêt (6B_90/2024) d'une soustraction d'impôt reprochée au comptable interne d'une entreprise et, dans le second arrêt (6B_93/2024)...