753 results found

On June 28, 2025, the G7 issued a joint statement that marked a shift in the global tax landscape. The agreement, reached just days earlier between...

Der automatische Informationsaustausch (AIA) bezweckt den automatischen Austausch von Informationen über Finanzkonten zur Vermeidung von grenzüberschreitender Steuerhinterziehung.

Dieser Leitfaden soll schweizerischen und internationalen Unternehmen, welche die Ausgabe von Anleihen auf dem Schweizer Markt (oder auf dem EUR-Markt durch Schweizer Emittenten)...

Le présent signalement concerne l'arrêt du Tribunal fédéral (TF) 6B_1005/2021 du 29 janvier 2024...

The Finnish authorities have announced that the decision on certain applications for residence permits will be suspended from 1 to 8 January 2025.

Kuwait has resumed issuing expat family visa. End of January 2024 the Ministry of Interior announced that applications for family visas for foreigners...

In the case of loans and advances, (hereinafter "loans") granted within a group of companies or between a company and a related party, e.g. a shareholder...

A Swiss company wants to be more active on "Social Media" and, therefore, advertised the position of "Social Media Responsible". A suitable candidate was quickly found.

When nonresident aliens ("NRAs") invest in the US securities market they must take the bitter with the sweet.

Le droit suisse des fondations a été adapté à plusieurs reprises au cours des dernières années. Des réformes importantes ont toutefois échoué. Claudia Blanc Vanek, responsable Fiscalité & Droit chez Expertsuisse, s'est...

What are the tax-approved interest rates for intra-group financing for the year 2023 and what factors determine their level?

In 2023, inflation, high interest rates, geopolitical tensions and market uncertainty posed significant challenges to deal activity in Switzerland. These factors led to longer deal processes and added complexity in deal...

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).

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

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

When considering relocation from the UK, the USA or other third country, Switzerland and Italy stand out as two most attractive options. Each offers unique advantages in terms of lifestyle, taxation, and residency...

In breve tempo, il telelavoro è diventato una parte irrinunciabile nel mondo del lavoro. Esso, nel contesto delle dinamiche internazionali, può avere delle ripercussioni sul diritto fiscale e sull'assoggettamento al diritto delle assicurazioni sociali.