753 results found

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.

Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans).

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.

This article discusses the key legal, fiscal, and strategic implications of the Swiss federal popular initiative "For a Social and Fiscally Fair Climate Policy," which proposes...

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.

On April 4, 2016, the U.S. Government blasted "inversion" transactions. We explain, what recommended action steps should be taken.

In this episode of VAT Talks we had the opportunity to discuss Swiss Taxation on NFTs with Cyrill Diefenbacher...

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

International assignments do not work on the fly.

Switzerland's abolition of the imputed rental value (Eigenmietwert) has been widely welcomed as the end of a long-criticised tax burden on homeowners.

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.

Die letzten Differenzen zur Unternehmenssteuerreform III sind beseitigt. Der Nationalrat hat am 14. Juni 2016 eingelenkt und die Beschlüsse des Ständerats übernommen.

In the referendum of 23 June 2016, a majority of the UK decided that their country should leave the EU.

Neu kann auf Antrag des Stifters oder aufgrund dessen Verfügung von Todes wegen die Organisation der Stiftung (auch in wesentlichen Punkten) verändert werden.

Tax audits are a fundamental component of Switzerland's tax compliance framework, ensuring that businesses adhere to tax laws and regulations.