ISIS) seminar "VAT. Up-to-date. Compact. Interdisciplinary. (2019)" (seminar folder)
Case studies, detailed solution notes and slides: Here you will receive all documents (workshops and presentations) according to the following description from the ISIS) seminar "VAT. Up-to-date. Compact. Interdisciplinary." on 26 September 2019 under the direction of Harun Can and Roger Rohner, which took place at the Swissôtel in Zurich.
Content
The aim is to provide a comprehensive update on current developments in the field of VAT. The effects of the most recent leading decisions of the courts as well as the current administrative practice are informed. In the following, the problems with on-charging of services or expenses are shown in detail and the correct VAT treatment is presented. The developments in the OECD VAT standards are then discussed. These standards adopted by the OECD Council are important international guidelines for avoiding double taxation and unintentional non-taxation in the area of VAT.
Topics and speakers
Implications from current case law and administrative practice (learn more)
Ralf Imstepf, Dr. iur., attorney-at-law, certified tax expert, Head of Division, Legal Department, VAT Department, Federal Tax Administration
Roger Rohner, Dr. iur., certified tax expert, MAS FH in MWST, Partner RETAX Rohner & Erni Tax AG, Zurich
Remuneration/cost reimbursement vs. transitory items (learn more)
Mark Cagienard, lic. iur., attorney-at-law, certified tax expert, MAS FH in VAT, CAS FH in customs law, partner CMS von Erlach Poncet AG, Zurich
Urs Denzler, Executive Master of Laws (LL.M.), Tax Expert SSK, Business Economist FH, MAS FH in Financial Consulting, External Audit Division, VAT Department, Federal Tax Administration
OECD VAT Developments
Piet Battiau, OECD, Head Consumption Taxes Unit, Centre for Tax Policy and Administration
Non-charges and non-benefits (learn more)
Marlise Rüegsegger, lic. iur., Advocate, Team Leader Deputy, Legal Division, VAT Department, Federal Tax Administration
Gerhard Schafroth, Dr. iur., attorney-at-law, certified tax expert, partner SwissVAT AG, Zurich
Distribution of financial products (shares, mortgages, funds, insurance products) (learn more)
Harun Can, lic. iur., LL.M. Tax, attorney-at-law, certified tax expert, VAT expert FH, partner SwissVAT AG, Zurich
Jeannine Müller, lic. iur., Advocate, Team Leader, Legal Division, VAT Department, Federal Tax Administration
