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.
The Liechtenstein "Blockchain Law" (TVTG) from the perspective of tax consulting
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.
ISIS Tax Talks 2018: Accounting and Taxation of Crypto Issues
The accounting and taxation of crypto items was the focus of the ISIS Tax Talks on 20 November 2018 in Zurich-Oerlikon. Mr. Matthias Langer, LL.M., tax consultant and partner of actus ag in Liechtenstein, provided the audience with an overview of the challenges that arise in practice with regard to digital currencies. Prof. Dr. iur. Peter Mäusli-Allenspach, LL.M., lic. iur. HSG Thomas Linder, federally certified tax expert, and lic. iur. Stephan Stauber, lawyer and head of the tax administration of the Canton of Basel-Stadt, participated in the subsequent discussion on the topic.
New regulation of the tax remission - old wine in new skins?
On 1 January 2016, the Federal Act on a new regulation of tax remission (Tax Remission Act, AS 2015 9) came into force. In addition to the codification of the requirements for enactment and the regulation of the (available first instance) procedure at the legislative level, the Federal Commission for Enactment (EEK) was abolished and the instance/legal protection was completely modified. The following article provides an outline of the new regulations and a brief assessment.
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.
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The Federal Council appoints Tamara Pfammatter as Director of the FTA
The Federal Council appointed Ms. Tamara Pfammatter as the future Director of the FTA on November 16, 2022.
Federal Council adopts dispatch on taxation of e-cigarettes
At its meeting on October 26, 2022, the Federal Council approved the dispatch on the amendment of the Federal Law on Tobacco Taxation. This now provides for the taxation of liquids consumed in e-cigarettes.
Federal Council sets out steps for financing transport infrastructure
With the increasing spread of electric cars and other vehicles with alternative drive systems, revenues from mineral oil taxes are falling. The Federal Council is therefore planning to introduce a replacement tax for vehicles with alternative drive systems. At its meeting on June 29, 2022, the Federal Council set the benchmarks.
Maritime shipping companies should be able to be taxed on the basis of tonnage
On 4 May 2022, the Federal Council adopted the dispatch on the Federal Tonnage Tax Act.
Selected parliamentary business in the tax area at federal level (January 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 6 January 2022.
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Tax reference, joint and several liability and (co-)responsibility under criminal tax law in marriage and partnership
Workshop by Jasmin Malla on the occasion of the ISIS) seminar on 16 November 2021 entitled "Marriage, Partnership and Family in Tax Law".
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".
