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Seminar folder ISIS)-Seminar "Restructurations / Mergers / Acquisitions" (2021)

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Case studies, detailed solutions and slides: Here you will find all documents of the individual workshops according to the following description from the ISIS seminar "Restructurations / Mergers / Acquisitions" of 3 November 2021, which was held in Lausanne under the direction of Laïla Rochat.

The complete PDF of the seminar folder can be downloaded for CHF
The corresponding case solutions can be purchased for CHF
(introductory price)
can be purchased in the shop.
The workshops are also available individually in the "Documents" section.
The case solutions and other documents can be obtained free of charge in the shop.

Objectifs et contenu

Le séminaire traite des transactions et restructurations en droit fiscal suisse et des dernières actualités y relatives.

It addresses the general and specific questions relating to restructurings and transactions in Switzerland in terms of direct taxes, tax anticipation and VAT. Finally, the issues relating to transfers of domicile and transfrontier restructurings are also discussed.

The various topics discussed are presented in the light of the latest developments. The challenges for contributors and their advisors are illustrated, notably by means of examples drawn from practice and jurisprudence.

Thèmes et intervenants

Impôts directs : Fusion, scission et transferts intra-groupe (en savoir plus)

Lic. iur. Jean-Marie Hainaut, Expert fiscal diplômé, titulaire du brevet d'avocat,Associé, Ernst & Young SA, Genève

Jean Ebener, MLaw, Manager Ernst & Young AG, Genève

Transactions et restructurations de sociétés de personnes en matière d'impôts directs (en savoir plus)

Laïla Rochat, MLaw, Avocate, Counsel, Experte fiscale diplômée, OBERSON ABELS SA, Genève

Paul Penin, Conseiller fiscal à la Direction des personnes morales, des entreprises et des impôts spéciaux, Expert fiscal CSI, Administration fiscale cantonale, Genève

Cas de restructurations et de transactions en matière immobilière (en savoir plus)

Lic. iur. Thierry De Mitri, Expert fiscal diplômé, associé, De Mitri Conseils SA, Lausanne

Transfert de siège et restructurations transfrontalières (en savoir plus)

Rebecca Dorasamy, LL.M, Avocate, Experte fiscale diplômée, Lenz & Staehelin, Genève

Remboursement de l'impôt anticipé : pratique des anciennes réserves, liquidation remplaçante et transposition internationale étendue (en savoir plus)

Lic. iur. Stefan Oesterhelt, LL.M, Avocat, Expert fiscal diplômé, Homburger AG, Zurich

Raphaël Fellay, MLaw, Avocat, Homburger AG, Zurich

Transactions et restructurations :cas pratiques en matière de TVA (en savoir plus)

Umberto Ottavianelli, Division principale de la TVA, Division Contrôle externe, remplaçant de la cheffe de division, chef de domaines, Administration fédérale descontributions, Berne

Lic. iur. Jacques Pittet, Avocat, Counsel, associé, OBERSON ABELS SA, Genève


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