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Searching Content indexed under Tax Authorities by Baer & Karrer ordered by Published Date Descending.
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1
Tax Controversy In Switzerland
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
Switzerland
17 Oct 2019
2
Überholte Voraussetzung der Ehrenamtlichkeit bei der Steuerbefreiung
Von der Gewinn- und Kapital- steuerpflicht und indirekt von der Erbschafts- und Schenkungs- steuerpflicht für Zuwendungen werden juristische Personen
Switzerland
3 Oct 2019
3
Corporate Tax 2019
The amount of outbound and inbound M&A transactions continued to grow in 2018. The record-breaking 493 transactions involving Swiss companies and investors were reported
Switzerland
2 Sep 2019
4
Tax News: Federal Act On Tax Reform And AHV Financing (TRAF) – Approval In The Referendum
In the referendum held on 19 May 2019, the Federal Act on Tax Reform and AHV Financing was adopted by the Swiss people and the cantons.
Switzerland
3 Jun 2019
5
Swiss 10/20/100 Non-Bank Rule - February 2019
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).
Switzerland
18 Feb 2019
6
Lump-sum Taxation
Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.
Switzerland
9 Oct 2018
7
Law And Practice Switzerland
There is no wealth tax at federal level.
Switzerland
2 Oct 2018
8
OECD-BEPS Measures In Swiss Double Tax Treaties - Impact Of The Principal Purpose Test
The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.
Switzerland
10 Sep 2018
9
Securities Lending And Repos: Amended Rules For Refund Of Swiss Withholding Tax
There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.
Switzerland
9 Jan 2018
10
Automatic Exchange Of Information
On January 1 2017, the Swiss domestic legislation on the Automatic Exchange of Information (AEOI) entered into force and the Swiss Federal Tax Administration (SFTA) published guidelines...
Switzerland
14 Jul 2017
11
Salaire Déterminant Ou Dividende Exonéré De Charges Sociales?
Après les arrêts abondamment discutés du Tribunal fédéral 9C_837/2014 du 8 avril 2015 et 141 V 634 du 3 décembre 2015 sur la délimitation entre salaire déterminant et dividende exonéré de charges sociales
Switzerland
21 Apr 2017
12
Massgebender Lohn Oder Sozialabgabefreie Dividende?
Nach den viel diskutierten Bundesgerichtsentscheiden 9C_837/2014 vom 8.4.2015 und BGE 141 V 634 vom 3.12.2015 zur Abgrenzung zwischen massgebendem Lohn und sozialabgabefreier Dividende hat das Bundesamt für Sozialversicherung (BSV) in seinem Nachtrag 9
Switzerland
21 Apr 2017
13
Swiss Supreme Court Confirms Form-Over-Substance Approach In Stamp Duty Matters
In a judgment delivered on 7 March 2017, the Swiss Federal Supreme Court rejected an appeal brought by the Federal Tax Administration (FTA) against a ruling given by the lower instance court...
Switzerland
7 Apr 2017
14
Zeitschrift für europäische und internationale Steuer - und Wirtschaftsberatung
Die maltesische EU-Ratspräsidentschaft hat am 6.2. 2017 die neueste „Roadmap" des Rates zur weiteren Umsetzung des BEPS-Aktionsplans auf EU-Ebene veröffentlicht.
Switzerland
22 Mar 2017
15
Automatic Exchange Of Information (AEOI): Publication Of Final AEOI-Guideline
Yesterday, the Swiss Federal Tax Administration (SFTA) published the final version of the AEOI-Guideline in German as well as in French and Italian.
Switzerland
25 Jan 2017
16
Federal Council Adopts Dispatch On Exchange Of Country-By-Country Reports
On 23 November 2016, the Swiss Federal Council adopted the dispatch on the Multilateral Agreement on the exchange of Country-by-Country Reports (CbCRs) and draft federal implementing legislation.
Switzerland
5 Jan 2017
17
Versicherungswert, Auktionspreis Oder Liebhaberwert – Was Gilt Nun Für Die Steuern?
Der viel diskutierte «Giacometti-Entscheid » des Zürcher Verwaltungsgerichts vom 9. Mai 2012 (publiziert in SR.2011.00019) hat Kunst-Sammlern, -Liebhabern und -Experten in der Schweiz deutlich gemacht...
Switzerland
19 Dec 2016
18
Automatic Exchange Of Information (AEOI): Update On Status Of Implementation In Switzerland And Partner States
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...
Switzerland
30 Nov 2016
19
Court Rulings On Dividend Stripping And Denial Of Swiss Tax Treaty Benefits
Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...
Switzerland
11 Nov 2016
20
Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax On Dividends Received Indi-Rectly Via Irish Investment Fund
In a recent decision, the SFSC ruled that a Swiss regulated and tax-exempt pension fund is entitled to reclaim Swiss federal withholding tax deducted from dividends of publicly traded shares of Swiss companies.
Switzerland
11 Nov 2016
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