Seminar folder ISIS)-Seminar "Tax and Duty Treatment of Intellectual Property Rights
Case studies, detailed solution notes and slides: Here you will find all the documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Tax and tax law treatment of intellectual property rights" of 27 June 2022 under the direction of René Schreiber.
Content
The importance of intangible assets has increased enormously in recent years. The managers of medium-sized and larger companies have to deal with legal, business management and tax aspects surrounding the creation, use, transfer and compensation of intangible property rights. From a tax perspective, it is not only questions of the correct legal classification of intangible assets that are important - questions of valuation or the transfer of rights of use within the group with compensation in line with the market are also of central importance. In the case of small and medium-sized enterprises, in addition to the correct assessment of the creation and contribution of intangible assets under tax law, due attention must also be paid to social security aspects.
Topics and speakers
Intellectual property rights - An overview of property rights
Ursula In-Albon, Attorney at Law, Partner Troller Hitz Troller, Berne
Valuation of intellectual property rights
Dr Jürg Stucker, CFA, Partner Oaklins Switzerland
Taxation of intangible property under Swiss tax law (learn more)
MLaw Raphael Hemmerle, attorney-at-law, certified tax expert, Head of Cantonal Tax Office Nidwalden, Member of the Board and Head of Corporate Taxes of the SSK
Anita Burri, Certified Tax Expert, Head of Tax Schaffner Group
International transactions involving intellectual property (learn more)
Dr. iur. Napoleão Dagnese, Master in Economics, Group Transfer Pricing Lead, Liebherr Group
MLaw Balthasar Denger, Attorney at Law, Legal Director, Baker McKenzie Amsterdam
Thomas Hug, certified commercial lawyer FH, certified tax expert, Deputy Head Group Tax, Bank Julius Baer & Co. AG
Taxation of Intellectual Property from the Perspective ofPersonal Enterprises and SMEs (learn more)
Lic. iur. Gian Andrea Rusca, advocate, certified tax expert, lawyer, partner, G+S Treuhand AG, Berne
Daniel Strahm, certified tax expert, Head of Corporate Taxation, Tax Administration of the Canton of Bern
