01/2021
Circulars No. 9 and No. 16 of the FTA repealed
Alexandra Takhtarova
Circular No. 16 of the FTA of 13 July 2007 concerning "Inadmissibility of the tax deduction of bribes" and 1-009-DV-2005 of 22 June 2005 concerning "Proof of business-related expenses in foreign-foreign transactions" have both been repealed and replaced by Circular No. 50 of 13 July 2020.
This is available here.
First publication:
www.taxlawblog.ch
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