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Prager Dreifuss
A view across the border… In cooperation with the German Institute of Finance and Taxation (ifst) and fellow lawyers from Germany and Switzerland, Lukas Scherer published a...
Switzerland
Baer & Karrer
For many businesses, the effects of the Coronavirus crisis create new economic challenges.
Prager Dreifuss
Am 4. Dezember 2019 hat die Eidgenössische Steuerverwaltung ("ESTV") ihre bestehende Praxis betreffend die...
Baer & Karrer
Both the seller and the acquirer face different tax implications depending on whether an acquisition is carried out by way of acquisition of stock (share deal) or acquisition of business assets and...
Baer & Karrer
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
Prager Dreifuss
Originally, the Protocol was negotiated and signed by Switzerland and the USA on 23 September 2009 in order to revise their 1996 DTA.
Prager Dreifuss
As part of the IFA Congress 2019 held in London, the authors discuss BEPS Action 4 (interest deductibility) and its implementation in Switzerland. Interest limitation rules, as the ones proposed
Prager Dreifuss
Die Autoren besprechen im Rahmen des IFA-Kongresses 2019 in London den BEPS Aktionspunkt 4 (Zinsabzugsfähigkeit) und dessen Umsetzung in der Schweiz. ...
Baer & Karrer
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
Baer & Karrer
Bei erfolgreichen Unternehmensverkäufen sind Zahlungen des Verkäufers an ausgewählte Mitarbeitende häufig anzutreffen
PrimeTax AG
On July 17, 2019, the American Senate approved the long-blocked protocol of amendment of September 23, 2009, on the double taxation agreement between Switzerland and the U.S.
Baer & Karrer
The establishment and operation of Alternative Investment Funds ("AIFs") (and their managers) is governed by the Federal Act on Collective Investment Schemes of 23 June 2006
Baer & Karrer
In a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons.
Dixcart
Historically, Swiss companies have enjoyed a zero tax regime for capital gains and dividend income.
PrimeTax AG
In practice, it ought to be observed that taxable individuals are repeatedly confronted with the same difficulties when it comes to the correct completion of the Securities Directory.
Dixcart
Many Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.
Baer & Karrer
The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).
Baer & Karrer
Within the realm of international bond markets, investors generally do not accept a deduction in withholding taxes ...
Prager Dreifuss
The Swiss Federal Tax Administration recently announced a new practice that significantly improves the ability of corporate groups to raise debt abroad and to use the proceeds in Switzerland.
PrimeTax AG
ithholding tax rate corrections: an important deadline for the withholding tax is approaching: 31 March 2019.
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