ISIS) seminar folder "Withholding tax practice and outlook on current developments (2024)"
All documents from the ISIS) seminar "Withholding tax practice and outlook on current developments" held on October 21, 2024 under the direction of Thomas Jaussi in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
Content
Even after more than 50 years since the entry into force of the Withholding Tax Act, withholding tax still gives rise to a wide range of issues, both in terms of collection and refunds. In addition, the focus of audits by the Federal Tax Administration is increasingly on transfer pricing: Monetary benefits in this area are a high cost and effort factor, especially as only partial refunds are generally possible based on a double taxation agreement.
This seminar deals with the current practice of withholding tax. Existing knowledge will be refreshed and deepened through practical case studies. The current practices on both the collection and refund side are shown, whereby the criminal law component, which should not be underestimated, is also integrated.
The speakers have a strong connection to practice and demonstrate a great deal of withholding tax expertise.
Topics and speakers
Intragroup financing / Price adjustments / Transfer pricing and audits / Restructuring / Other current survey issues (part 1 and 2) (read more)
Stefan Oesterhelt, Attorney-at-Law, Certified Tax Expert, Partner, Homburger AG
David Tschan, Deputy Team Leader External Audit Division, Federal Tax Administration FTA
Criminal withholding tax law - liability risks for directors and trustees/statute of limitations/intent (read more)
Daniel Holenstein, Attorney-at-Law, Certified Tax Expert, Attorney-at-Law, Tax Consultant, NSF Rechtsanwälte AG
Restitution in international relations - current practice and problem areas (learn more)
Oliver Oppliger, Certified Tax Expert, Team Leader withholding tax refund department, Federal Tax Administration FTA
Notification procedure in group relationships, reimbursement in national relationships - current practice and rulings (learn more)
Lic. iur. Markus Küpfer, Attorney-at-Law, Tax Expert SSK, Head of the Legal Department, Main Division Direct Federal Tax, Withholding Tax and Stamp Duties, Federal Tax Administration (FTA)
Focus on procedural law (learn more)
Lic. iur. Thomas Jaussi, certified tax expert, business administration engineer HTL/NDS, Partner, JP Steuer AG
