181 results found

In Switzerland's current zero-interest rate environment, high-yield bonds may gaining appeal as investors seek better returns. Their resilience to rate changes and potential for income and diversification...

Dâ -das BVerwG die Beschwerden der dänischen Banken teilweise gutgeheißen hatte (Urteile des BVerwG A-6537/2010 ùnd A-1246/2011), musste das Bundesgericht als höchste Instanz dazu Stellung nehmen.

Switzerland, known for its robust financial sector and banking secrecy laws, has also established a stringent framework for tax compliance.

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

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).

Tax equalisation is generally a key component of global mobility programmes to ensure that seconded employees are neither advantaged nor disadvantaged from a tax perspective...

Im vorliegenden Beitrag werden drei Bundesgerichtsentscheide thematisiert, welche während des Berichtszeitraums von Juli bis Dezember 2019 ergangen sind

Ruth Bloch-Riemer and David Weimann of Bär & Karrer explain why employers' duties and liability exposure in the fields of payroll should not be underestimated.

The Swiss withholding tax is a pivotal aspect of Switzerland's taxation system, particularly for foreign investors. This tax is levied on various types of income originating in Switzerland...

Even by the end of January 2024, Switzerland had already introduced new regulations, which will influence various aspects of business operations...

Global mobility has long been more than just a buzzword for many companies in the life sciences sector - it is a reality.

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.

A German citizen residing in Konstanz (Germany) is employed by AB Service AG, headquartered in Zurich (Switzerland), as a service technician.

In addition to the pension fund (2nd pillar), private pension provision (3rd pillar a) is an important pillar of our pension system.

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.

There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.

What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority