Editorial for the special issue "Digitisation in tax law".
Digitisation places particular demands on the law and tax law. For a long time now, tax law scholars have been dealing with the difficulties of international taxation of digital business models, and international politics has also been discussing the international allocation of taxation rights for some time.
The digital tax administration
Has the conversion of the paper tax return into a pdf form reached the peak of digitisation in the tax administration? This article examines why and where digitisation is useful or necessary in the tax system, what opportunities it opens up and what questions and challenges it raises.
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.
Blockchain technology: opportunity or risk for tax consulting?
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.
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.
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.
ESTV publishes tax statistics for 2019
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
At its meeting on 3 June 2020, the Council of States approved the regulation of VAT refunds.
FTA again sends out invoices for the corporate tax on radio and television
On 18 May 2020, the Federal Tax Administration (FTA) announced that the dispatch of invoices for corporate tax on radio and television would be resumed.
New online control computer of the ESTV
The new online tax calculator enables the calculation of (i) income and wealth tax, (ii) inheritance and gift tax and (iii) the tax burden for lump-sum benefits from pension plans for all municipalities for the years 2017 to 2019. In addition, comparative calculations can be made between municipalities and the tax consequences of impending personal changes (marriage, wage increases, etc.) can be calculated.
Specialised information concerning the levy on radio and television "Associations of autonomous community services
According to the Federal Tax Administration's (FTA) communication of 17 February 2020, autonomous departments of the same community may merge to form a single tax entity.
Withholding tax criminal law
Workshop on the occasion of the ISIS) seminar on 21 September 2020 entitled "Practical cases on withholding tax and outlook on current developments".
Tax procedure and criminal tax law
Workshop on the occasion of the ISIS) seminar on 2/3 March 2020 entitled "Corporate Tax Law 2020".
