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Üblicherweise werden durch den Autor in der Rubrik «Steuern» des Private Magazins steuerrechtliche Praxisfälle sowie deren rechtmässige Handhabung...

What are the differences in tax treatment between an acquisition of stock in a company and the acquisition of business assets and liabilities?

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.

European Union: New border code for the Schengen Agreement in preparation...

The Canadian government has unveiled a comprehensive plan to improve border security to combat challenges such as irregular migration...

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

Les faits qui sous-tendent cet arrêt sont, en bref, les suivants : par mandat de répression du 24 mars 2016 (art. 64 ss DPA), l'OFDF a infligé à A. une amende de 4'000'000...

With being viewed as a tax resident in Argentina, the tax liability will arise on the worldwide income.

Foreign counterparts dealing with Swiss companies often request various corporate documents to ascertain that the Swiss company not only may enter into the type of operation that is envisaged, but also that the officers signing on behalf of the company are allowed to do so (Board resolutions, By-laws, Statutes of Incorporation, etc.).

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

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

The partially revised VAT Act and the partially revised VAT Ordinance entered into force on 1 January 2025. The core element of the partial revision is the introduction of platform taxation.

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.

With effect from September 1, 2024, the Walloon Region has significantly relaxed the regulations for work permits.

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...

En cas d'activité à l'étranger d'un collaborateur, il convient de respecter les dispositions impératives du droit du travail applicable sur le lieu de travail. Les dispositions étrangères en matière de visa et d'entrée...

After the mergers and acquisitions (M&A) market faced uncertainty at the beginning of 2020, previously suspended transactions were driven forward, resulting in 2021 M&A activity in Switzerland...

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