Refund of withholding tax in the case of a domestic permanent establishment with a foreign parent company - the "permanent establishment sandwich" for withholding tax purposes
Judgment of the Federal Supreme Court of 22 February 2008 on the question of the entitlement of the domestic permanent establishment of a foreign parent company to a refund of withholding tax Proceedings 2C_333/2007 and 2C_407/2007 (published in StR 2008, p. 475)
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.
.jpg)
.jpg)
STAF - Abolition of the federal practices for principal companies and Swiss Finance Branches
As part of the implementation of the STAF, the Federal Tax Administration (FTA) will no longer apply the federal practices for principal companies and Swiss Finance Branches from 1 January 2020.
FDK publishes survey results on the implementation status of STAF in the cantons
The Conference of Cantonal Finance Directors (FDK) published the results of a survey on the updated implementation status of the Federal Law on Tax Reform and OASI Financing (SV17 / STAF) in a communication dated 10 May 2019.
Clarification of legal information and preliminary tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the code of conduct for the provision of legal information and rulings in the areas of value added tax and corporate tax for radio and TV as well as tax rulings for direct federal tax, withholding tax and stamp duties.
Adoption of the tax reform and AHV financing (STAF) (referendum of 19 May 2019)
After the Corporate Tax Reform III (USR III) was rejected in February 2017, Swiss voters voted on the tax reform and AHV financing (STAF). The proposal was accepted by the people and cantons with around 66% (cf. preliminary official final results).
Federal Council initiates consultation on STAF regulations concerning the deduction of interest on capital and foreign withholding taxes
On April 10, 2019, the Federal Council sent the ordinances for the implementation of STAF (tax reform and AHV financing) for consultation.
Adjustment of the price list regarding the Direct Federal Tax 2018
On 11 March 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the share price lists (ICTax) regarding the Federal Direct Tax 2018.
National Council wants to facilitate intra-group financing
The Federal Council should resume work on the reform of the withholding tax - with a view to tax relief for intra-group financing. This is what the National Council demands. On Wednesday he adopted a motion from his economic commission. Opponents warned of tax shortfalls.
.jpg)
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.
