153 results found

Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction

In comparison to the record-breaking year of 2018, M&A activity in 2019 was slightly lower.

U.S. taxpayers continue to analyze and adapt to the new international taxation regimes introduced by the Tax Cuts and Jobs Act (TCJA) ...

Switzerland continues to offer a stable and well-established environment for international groups and entrepreneurial businesses seeking to establish a presence in Europe the Schengen Area.

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

Switzerland is a friendly place to start a business, with many international companies having their headquarters in the country.

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

As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.

Transfer pricing, the pricing of goods, services, and intangibles between related entities, has always been a significant concern for multinational enterprises...

In connection with the international pressure on the Swiss corporate tax location, especially in relation to the Cantonal exemption of income for holding companies as well as the status...

Nach intensiven Verhandlungsrunden haben Stände- und Nationalrat die letzten Differenzen bei der Ausgestaltung der Vorlage zur Unternehmenssteuerreform III definitiv bereinigt.

Following our joint session of the two GGI Practice Groups Global Mobility Solutions and Real Estate during the GGI World Conference in Zurich, speakers have briefly wrapped up their contents...

As cross-border remote work becomes standard practice, tax authorities are reconsidering how traditional rules apply to modern workplaces.

Switzerland remains one of the most attractive jurisdictions for internationally mobile individuals and families seeking political stability, personal security, a high quality of life and a reliable legal and tax environment.

In comparison to 2019, which reported a transaction value amounting to USD 127bn, 2020 was quite an unusual year due to the global pandemic accompanied by the uncertainty of the economic impact caused by COVID-19.

Switzerland moves towards the spontaneous exchange of information on tax rulings to play its part in the OECD BEPS project.

The Swiss domestic bond market virtually died after the Swiss Federal Stamp Tax Act came into force back in 1973.