Tax Knowledge Management meets Digital Revolution
The "digital revolution" does not stop - no one should be surprised - even before or perhaps especially before knowledge management. But what exactly does "Knowledge Management 4.0", "Digital Knowledge Management" or "Knowledge Management in times of digitalization" mean? Big changes are always accompanied by uncertainty and a certain risk. In the following article the veil will be lifted a little.
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The topic of block chaining is increasingly becoming a public issue and has long since been known not only in combination with the crypto currency Bitcoin. Investments and trust in block chain technology, which now serves as the basis for various business models, are rising significantly. While this was initially mainly the case in the financial industry, other sectors are now recognising valuable potential. For example, in tax consulting and auditing, in addition to the correct accounting of tokens, possible applications of the block chain must also be examined and implemented accordingly.
The article shows that although there is now a legal basis for the token economy in Liechtenstein, no adjustments to the tax law are necessary. This is because the economic approach to tax law means that a situation can be subsumed and assessed from a tax perspective regardless of the technology used.
Martin Huber about the new zsis)
The journal zsis) was renamed the "Center for Swiss and International Tax Law" in spring 2018. On the zsis)-platform, contents around the topic tax law are published. The publication takes place in 10 issues per year, which are sent directly and conveniently to your mailbox via a newsletter. All content distributed via the newsletter can also be found directly on the zsis)-platform.
Selected parliamentary business in the tax area at the federal level (January 2021)
The Federal Tax Administration has updated the selected parliamentary business in the federal tax area as of January 7, 2021.
Amendment of the Ordinance on the Conscription Compensation Levy (WPEV)
At its meeting on 12 August 2020, the Federal Council decided that all civil defence days worked should be counted towards the reduction of the substitute levy. The amended ordinance on the military service exemption tax will come into force on 1 January 2021.
The FTA published the 2019 tax statistics, which provide information on tax revenues and statistical analyses of natural and legal persons in Switzerland.
Council of States approves regulation of VAT refund
FTA again sends out invoices for the corporate tax on radio and television
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