Americas
Canada to negotiate tax treaties with Germany and Switzerland
Canada’s Department of Finance on June 7 announced in separate releases that it will commence tax treaty negotiations with . . .
Switzerland
Asia-Pacific
Japan, Switzerland exchange notes on automatic exchange of tax information
The Japan-Switzerland Joint Declaration Automatic Exchange of Information, signed in January 2016 will enter into force on 1 January 2017, writes Davide Anghileri of the University of Lausanne . . .
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Switzerland launches consultation on exchange of multinational corporation country-by-country tax reports
Switzerland’s Federal Council on March 13 initiated a consultation on legislation that would give effect to a multilateral agreement signed . . .
Europe
Americas
Swiss advance information exchange for tax purposes with Singapore, Hong Kong, other financial centres
Davide Anghileri of the University of Lausanne discusses the Swiss government’s progress advancing exchange of financial account information for tax purposes with Singapore, Hong Kong, and several countries, including Bahamas and Bahrain, that apply automatic exchange in a non-reciprocal manner . . .
Belgium
Europe
New Germany-Switzerland tax arbitration agreement provides legal certainty
German tax professional Ninja-Antonia Reggelin discusses a German-Swiss agreement, made public March 3, which outlines the procedure for arbitration of tax disputes between the countries. . .
Europe
Africa
Asia-Pacific
Africa
Africa
Asia-Pacific
Switzerland, Pakistan sign new tax treaty
Switzerland and Pakistan signed a tax treaty on March 21, Switzerland’s Federal Council . . .
Andorra
EU Presidency releases plan to prevent multinational tax avoidance
The European Council on February 7 released the Maltese Presidency’s work plan regarding tax measures to prevent base erosion and profit shifting by multinationals, notes Davide Anghileri of the University of Lausanne . . .
Americas
Featured News
UK agrees to terminate Swiss withholding tax arrangement
Switzerland and the UK will terminate their 2013 withholding tax agreement as of January 1, 2017, under a deal struck . . .
Africa
South Africa, Switzerland agree to automatic exchange of information
On 24 November, Switzerland signed joint declarations on the introduction of automatic exchange of information (AEOI) in tax matters with South Africa, writes Davide Anghileri of the University of Lausanne . . .
Europe
Asia-Pacific
Africa
Switzerland consults on introducing automatic exchange of tax information with 22 countries
The Swiss government has today announced a consultation on commencing automatic exchange of information in tax matters with 22 countries, writes Davide Anghileri, a lecturer at the University of Lausanne . . .
Europe
Switzerland, Kosovo sign tax treaty
Switzerland and Kosovo on May 26 signed a tax treaty, agreeing to reduce withholding tax on dividends and royalties, the Swiss government has . . .
Europe
Switzerland to propose tax break for multinational banks
Switzerland’s Federal Council, on September 30, directed its finance ministry to write tax rules to facilitate accumulation of capital by large multinational banks, reducing the tax burden associated with issuing certain financial instruments to group members, writes Davide Anghileri, a PhD researcher and lecturer, University of Lausanne, Switzerland . . .
Digital Economy
Africa
Multinationals asked to assess MAP tax dispute resolution in US, UK, Belgium, Canada, Netherlands, Switzerland
The OECD has today asked international business to report grievances about the mutual agreement procedure (MAP) for resolving cross-border tax disputes in the US, UK, Belgium, Canada, Netherlands, and Switzerland. The OECD seeks responses to a . . .
Europe
Switzerland/France tax treaty amendments enter into force
Amendments to the 1966 tax treaty between Switzerland and France tax entered into force today enhancing . . .
Europe
Switzerland to sign BEPS country-by-country reporting multilateral agreement
Swiss tax officials intend to sign next week a multilateral agreement to implement country-by-country reporting developed under the OECD/G20 base erosion profit shifting (BEPS) plan, Switzerland’s Federal . . .
Europe
Asia-Pacific
Europe
Americas
Switzerland and Canada agree on automatic exchange of financial account information
Switzerland and Canada on February 4 signed a joint declaration to work toward implementing automatic exchange of information on the financial accounts . . .
Europe
Europe
Europe
Swiss Federal Council agrees to exchange of country-by-country reports on multinationals
Davide Anghileri of the University of Lausanne discusses the Swiss Federal Council’s adoption on November 23 of the multilateral agreement on the exchange of country-by-country reports and a federal act required for its implementation . . .
Africa
Featured News
Switzerland kicks off “Tax Proposal 17” initiative to overhaul corporate tax code
Switzerland’s Federal Department of Finance today announced its new “Tax Proposal 17” initiative to reform the Swiss corporate tax code, writes Davide Anghileri of the University of Lausanne . . .
Europe
Switzerland issues drafts rules on exchange of tax information with foreign governments
Switzerland’s Federal Council on April 20 launched a consultation on proposed revisions to rules on tax . . .
Europe
Liechtenstein government approves tax treaty with Switzerland
A tax treaty between Liechtenstein and Switzerland has been approved by the Liechtenstein government and transmitted to Parliament for consideration, the . . .
Europe
Netherlands and Switzerland agree on tax treatment of investment vehicles under tax treaty
Wiebe Dijkstra, Frank Pötgens, and Klaas Versteeg, of De Brauw Blackstone Westbroek, Amsterdam, analyze two mutual agreements recently concluded between the Netherlands and Switzerland concerning the taxation of collective investment vehicles, arguing that one of the agreements inappropriately prevents taxpayers from accessing the benefits of the Dutch-Swiss tax treaty . . .
Americas
