74 results found

Die Autoren besprechen im Rahmen des IFA-Kongresses 2019 in London den BEPS Aktionspunkt 4 (Zinsabzugsfähigkeit) und dessen Umsetzung in der Schweiz. ...

Here you find all you need to know about international taxation and international tax law. Relevant information in a few minutes.

The insurance center Liechtenstein is an attractive one in the European setting, since Liechtenstein is part of the European market through its EEA-membership ...

As global tax authorities ramp up scrutiny and cooperation, the line between a complex, sensitive civil audit and a criminal tax investigation has never been more difficult to identify. This panel uses a real-world- inspired case study with the panelists playing key roles to explore the high-stakes journey of a taxpayer facing parallel scrutiny in both the European Union and the United States.

On 11 November 2020, the Swiss Federal Council adopted the protocols of amendment to the double taxation agreement (DTAs) with Malta. This protocol implements the OECD...

On 30 November 2025, Swiss voters decisively rejected the 'Initiative for a Social Climate Policy Financed Fairly Through Taxation', which sought to introduce...

Since January 1, 2017 Switzerland and Liechtenstein have entered into a double taxation treaty, which regulates potential distinction issues regarding income and wealth taxes ("DTT-LIE").

Switzerland's position as a leading global commodities trading hub is reinforced by competitive cantonal tax rates, efficient infrastructure, and a favourable regulatory environment.

Der gegenseitige Informationsaustausch im Bereich Steuern beschäftigt uns zunehmend. Die Diskussionen und Vorbereitungsmassnahmen bei den Unternehmen und den Behörden laufen auf Hochtouren.

A law published 16 May 2007 introduces a European-style participation exemption regime in Russia. Under the new regime, which comes into effect on 1 January 2008, dividends received by Russian parent companies from qualifying participations will be exempt from tax.

In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.

The Swiss Supreme Court ruled in a decision of February 13, 2017 (published two days ago) that the SFTA must provide its counterparts in France with certain information on a UBS bank customer . . .

The legal position taken by the FTA is not universally shared across the Swiss doctrine on the use of evidence gathered with the assistance of illegally obtained information.

On May 5 2015 the Federal Supreme Court rendered its long-awaited decision on a withholding tax reimbursement claim related to total return swaps.

Seit dem 1.1.2017 ist zwischen der Schweiz und dem Fürstentum Liechtenstein ein Doppelbesteue-rungsabkommen in Kraft, welches mögliche Abgrenzungsfragen bei der Einkommens- und...

On July 23, 2015, the Dutch tax authorities filed with the Federal Tax Administration Agency in Switzerland a request for international tax assistance in order to identify prospective Dutch taxpayers through certain group criteria but w/o providing the specific names of those potential taxpayers.

As one of the BEPS project's antitax avoidance measures, the OECD has developed a so called multilateral instrument which has been signed by 87 jurisdictions so far. The purpose of the MLI