Home Office - Tax treatment in the cross-border area
Today, many tasks can be done from anywhere. The traditional workplace in the office has had its day. A telecommuting job at home brings advantages for both sides: The employer saves the costs of renting the room, the employee saves the way to the office. The following article examines the question of whether working from home can give rise to a tax permanent establishment in cross-border international situations. For the purposes of this paper, "home office" means a room or rooms which are located in the employee's home and which are used, at least in part, not only for residential purposes but also for work purposes.
Development of case law on the interpretation of the DTA Germany/Switzerland in 2013
The following contribution presents the case law of the German tax courts from 2013 with regard to the application and interpretation of the Convention between the Federal Republic of Germany and the Swiss Confederation for the Avoidance of Double Taxation in the Field of Taxes on Income and Capital of 11 August 1971 (hereinafter referred to as the DTA). This contribution is a continuation of the overviews published in previous years on the development of case law on the interpretation of the DBA Germany/Switzerland.
Federal Council adopts dispatch on the BEPS Convention
On 22 August 2018, the Federal Council adopted the dispatch on the multilateral agreement on the implementation of measures to prevent base erosion and profit shifting (BEPS). The message was referred to the Federal Councils.
FTA sends country-specific reports from multinational corporations for the first time (June 2018)
At the end of June, the Swiss Federal Tax Administration (FTA) will for the first time send country-specific reports from multinational corporations to 35 partner states. The reports are sent as part of the so-called country-by-country reporting. By the end of June, the FTA will have sent a total of 109 reports to 35 countries. The country-specific reports contain, among other things, information on the worldwide distribution of income, the taxes paid and the most important economic activities of the Group in various countries. The content is confidential and subject to the principle of speciality.
Regulation on international administrative assistance (9 May 2018)
At its meeting on 9 May 2018, the Federal Council adopted the dispatch on the approval of the agreements on the automatic exchange of information on financial accounts (AIA) with Singapore and Hong Kong. With the same dispatch, the Federal Council is proposing to parliament the introduction of the AIA with other financial centres. In October 2017, the Federal Council decided to apply the agreements with Singapore and Hong Kong provisionally as of 1 January 2018 and to exchange account information with these countries for the first time in autumn 2019. This was the only way to ensure that the timetable could be adhered to. With the current proposal, the Federal Council is now asking the Federal Assembly for authorisation to ratify the two agreements. At the same time, the Federal Council is proposing as an option to implement the AIA with Singapore and Hong Kong based on the Multilateral Competent Authority Agreement (MCAA) on the automatic exchange of information on financial accounts. This solution takes into account the latest developments in Singapore and Hong Kong and would allow the AIA to be implemented on a multilateral basis.
Remboursement de l'impôt anticipé: pratique des anciennes réserves, liquidation remplaçante et transposition internationale étendue
Cas pratiques présentés par Stefan Oesterhelt et Raphaël Fellay lors du séminaire ISIS) du 03 novembre 2021, intitulé "Restructurations / Fusions / Acquisitions".
Transfert de siège et restructurations transfrontalières
Cas pratiques présentés par Rebecca Dorasamy lors du séminaire ISIS) du 03 novembre 2021 intitulé "Restructurations / Fusions / Acquisitions".
