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.
Value added tax in the annual financial statements - general information for practical application realization
The MWSTG includes standards for the clean recording of VAT in the annual financial statements, which must be observed. This article deals with the relevant standards of accounting law and refers to the current decision of the Federal Administrative Court on value added tax. The correct recording of turnover tax and input tax and the guarantee of the audit trail are important prerequisites for VAT compliance.
Voluntary VAT registration: Federal Supreme Court relativises decision of the Federal Administrative Court
In its decision of 28 May 2015, the Federal Supreme Court (FSC) ruled on a case based on the decision of the Federal Administrative Court (FAC) of 23 September 2014, which was commented on at the beginning of the year in the same place.
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.
Compensation paid by Swiss companies to foreign directors
This video provides information on the possible tax and social security implications of a board of directors resident in an EU country in the case of a Swiss company limited by shares if the board of directors is also self-employed in its country of residence.
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Companies should be allowed to deduct fines from taxes
According to the National Council, companies should be allowed to deduct foreign fines and penalties from taxes under certain conditions. The Federal Council and the Council of States had decided otherwise.
Parliament revises revised withholding tax law
With the revised Withholding Tax Act, claims should be able to be asserted retroactively only for proceedings that have not yet been legally concluded. On Thursday the National Council resolved this last difference with the Council of States.
Referendum as final hurdle for tax bill
The AHV tax deal stands. The Council of States has resolved the last differences. Tax bill 17 is thus ready for the final vote at the end of the autumn session.
Tax bill 17 - Councils agree
The councils are in agreement on tax bill 17, and the last differences regarding the municipal article and the capital contribution principle have been resolved. An overview of the most important key points regarding tax submission 17:
Tax bill 17 - the WAK-N on course for the Council of States
The Committee for Economic Affairs and Taxes of the National Council (WAK-N) has begun detailed consultations on tax bill 17 (18,031) and has taken decisions on a number of key issues. So far, it has followed the Council of States in all points, including social compensation via the AHV and dividend taxation. The detailed discussion will be concluded at the meeting on 3 September.
Tax deductibility of fines under certain conditions
For the second time, the WAK-N dealt with the tax treatment of financial penalties (16,076). It proposes by 13 votes to 12 that fines and penalties imposed abroad should be tax deductible under certain conditions.
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Update on withholding tax and stamp duties
Workshop by Markus Küpfer and Thomas Jaussi on the occasion of the ISIS) seminar on 14/15 and 21/22 June 2021 entitled "Corporate Tax Law 2021".
Current cases on intercantonal and international corporate tax law (2021)
Workshop by René Matteotti and Philipp Betschart on the occasion of the ISIS) seminar on 14/15 and 21/22 June 2021 entitled "Corporate Tax Law 2021".
ISIS) seminar "Corporate Tax Law 2021" (seminar folder)
Case studies, detailed solutions and slides: Here you will find all documents (workshops and presentations) according to the following description from the ISIS) seminar "Corporate Tax Law 2021" of 14/15 and 21/22 June 2021 under the direction of Peter Mäusli-Allenspach, which took place in Nottwil and Bad Ragaz.
