Seminar folder ISIS)-Seminar "Monetary Benefits in National and International Relations" (2023)
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following description from the ISIS) seminar "Monetary Benefits in National and International Relations" from March 28, 2023 under the direction of Susanne Schreiber.
Content
In the case of monetary benefits, there is not only the (evidentiary) question of when there is no appropriate consideration, but also whether a (partially tax-neutral) restructuring situation can be invoked. Monetary benefits have to be assessed differently with regard to the time of taxation and the possibilities of cure for profit tax, income tax and withholding tax and for the taxpayer involved. Furthermore, complex procedural questions arise. Discuss current issues on the basis of practical cases with representatives from consulting, tax administration and courts.
Topics and speakers
Monetary benefits in the intercantonal relationship (learn more)
M.A. HSG in Law Patrick Scherrer, certified tax expert, partner, PrimeTax AG, co-author of the book "Verrechnungspreisrecht der Schweiz" (Transfer Pricing Law in Switzerland)
Lic. iur. HSG Patrick Meier, certified tax expert, Head of Legal Department, Tax Administration of the Canton of Zug
Monetary benefits in international relations / transfer prices (learn more)
Thomas Hug, certified commercial lawyer FH, certified tax expert, Deputy Head Group Tax, Bank Julius Baer & Co. AG
Lic. oec. publ. Ronny Rosenblatt, Transfer Pricing Expert, State Secretariat for International Financial Matters SIF
Monetary benefits from the perspective of withholding tax (learn more)
Lic. iur. Stefan Oesterhelt, LL.M. Attorney at Law, Certified Tax Expert, Partner, Homburger AG
David Tschan, Deputy Team Leader External Audit Division, Federal Tax Administration FTA
Procedural issues in the case of services between related parties (learn more)
Lic. iur. Moritz Seiler, Certified Tax Expert, MSc in Law and Finance, Attorney at Law, Clerk of the Court, Swiss Federal Supreme Court
Dr. iur. des. Olivier Margraf, Head of Legal Department, Cantonal Tax Administration Thurgau
Services between closely related persons from a VAT perspective (learn more)
Prof. Dr. iur. Ralf Imstepf, attorney-at-law, certified tax expert, EMBA HSG, Co-Head of the Legal Division, VAT Department, Federal Tax Administration FTA, Assistant Professor of Tax Law at the University of St. Gallen HSG
Dr. iur. Roger Rohner, certified tax expert, MAS FH in MWST, Partner, RETAX Rohner & Erni Tax AG
