Switzerland–MNE Tax

Europe

Swiss government approves protocols to Liechtenstein, Malta, Cyprus tax treaties

November 12, 2020

Switzerland’s Federal Council, at its November 11 meeting, approved . . .

Europe

Swiss government approves new law governing tax treaties

November 11, 2020

Davide Anghileri, University of Lausanne, discusses the Switzerland Federal Council’s November 4 decision to support new legislation applicable to tax treaties . . .

Americas

OECD publishes report on tax policy reforms enacted both before and after COVID-19 in 37 OECD member countries plus Argentina, China, Indonesia, South Africa: OECD→

September 4, 2020

Asia-Pacific

Switzerland Federal Council approves tax treaty with Bahrain, amendments to Kuwait tax treaty

August 28, 2020

The Swiss Federal Council on August 26 adopted laws approving a new . . .

Americas

US–Swiss competent authority arrangement implementing tax dispute arbitration published: Internal Revenue Service→

August 11, 2020

Asia-Pacific

Trump trade adviser Peter Navarro says tax incentives in Ireland, Singapore, Switzerland, India, China that lure pharmaceutical manufacturing away from US are a “significant” problem: Brian O’Donovan / RTÉ→

August 10, 2020

Europe

Taxation of cross-border workers in southern Switzerland uncertain during COVID-19 pandemic

April 29, 2020

Francesca Amaddeo, Researcher, Tax Law Competence Centre (SUPSI), Manno, Switzerland writes that the taxation of many of the almost 70,000 Italians that formerly crossed the border to work in Switzerland is now uncertain given changes made in response to COVID-19 . . . .

Europe

Switzerland tax officials update intercompany loan interest rates

February 7, 2020

Elisa Kaminsky of BaseFirma, Miami, writes that Switzerland tax authorities recently issued updated safe harbor interest rates for intercompany loans for a variety of scenarios . . .

Asia-Pacific

Switzerland’s Federal Council approves amendments to tax treaties with New Zealand, Netherlands, Norway, Sweden

November 6, 2019

Switzerland’s Federal Council on November 6 approved four tax treaty protocols . . .

Africa

EU Council revises its tax blacklist, addresses “two out of three” exception and foreign source income exemption regimes

October 10, 2019

Davide Anghileri of the University of Lausanne, Switzerland, resolutions relating to taxation adopted by the of the EU Council today . . .

Africa

EU Code of Conduct Group proposes changes to tax blacklist for seven countries including Switzerland, UAE, Mauritius

October 8, 2019

Davide Anghileri of the University of Lausanne, Switzerland, discusses October 4 EU Code of Conduct Group (Business Taxation) recommendations for amendments to the EU list of non-cooperative tax jurisdictions . . .

Europe

Switzerland: Zurich approves cantonal tax reform

September 11, 2019

Davide Anghileri of the University of Lausanne, Switzerland, discusses tax reform provisions approved by the canton Zurich’s tax on September 1 . . .

Americas

Canada and Switzerland deposit BEPS MLI ratification documents with OECD

August 29, 2019

Canada and Switzerland have deposited their instruments of ratification for the . . .

Americas

US Senate ratifies protocols to tax treaties with Japan, Switzerland, Luxembourg

July 17, 2019

The US Senate today ratified protocols to the US’s tax treaties with Japan, Switzerland, and Luxembourg. This follows the Senate ratification on . . .

Americas

OECD releases “stage 2” reports on tax dispute resolution in US, UK, Belgium, Switzerland, Canada, Netherlands

August 14, 2019

The OECD on August 13 published six “stage 2” peer review reports assessing whether the United States, United Kingdom, . . .

Africa

Switzerland’s Federal Council approves plan to exchange account data with 19 more country tax administration

May 30, 2019

Davide Anghileri of the University of Lausanne writes that Switzerland’s Federal Council adopted a dispatch yesterday approving the introduction of automatic exchange of financial account information with 19 more countries . . .

Africa

Switzerland to exchange financial account information with 33 more countries for tax purposes

August 15, 2019

Davide Anghileri of the University of Lausanne discusses an August 14 decision of Switzerland’s Federal Council confirming that Switzerland will exchange financial account information with 33 more reviewed partner countries . . .

Americas

US Senate Foreign Relations Committee approves tax treaty protocols with Japan, Luxembourg, Spain, Switzerland

June 25, 2019

Tax treaty protocols amending US tax treaties with Japan, Luxembourg . . .

Europe

Swiss corporate tax reform approved by popular referendum

May 19, 2019

Davide Anghileri of the University of Lausanne writes about Switzerland’s corporate tax reform, approved by a popular referendum on Sunday, May 19 . . .

Americas

US Senate to consider Chile, Hungary, Poland, Japan, Luxembourg, Switzerland tax treaty protocols: Bloomberg Tax→

June 18, 2019

Europe

Switzerland and Netherlands sign protocol amending tax treaty

June 12, 2019

Switzerland and the Netherlands have signed a protocol of amending their tax treaty . . .

Asia-Pacific

Switzerland, Iran sign protocol amending tax treaty

June 3, 2019

The governments of Switzerland and Iran have signed protocol amending their . . .

Europe

Switzerland could lose CHF10 billion (USD10.2 billion) tax if global corporate overhaul requires companies to be taxed where sales generated: SWI swissinfo.ch→

July 22, 2019

Swiss parliament agrees to eliminate bearer shares to avoid OECD tax blacklist: SWI swissinfo.ch→

June 24, 2019

Europe

Switzerland, Ireland sign protocol amending tax treaty

June 13, 2019

Switzerland and Ireland today signed a protocol to their tax treaty adding . . .

Switzerland, South Korea sign tax treaty protocol

May 17, 2019

Switzerland and South Korea today signed a protocol to their 1980 tax treaty adding . . .

Switzerland focusing on resolving disagreements over Tax Proposal 2017, which will likely be resolved, after that, attention will turn to taxation of digital economy, Oberson says: CNN Money Switzerland

April 20, 2018

Switzerland’s Tax Proposal 17 approved

October 9, 2018

Davide Anghileri of the University of Lausanne, provides an update of the status of Switzerland’s tax reform initiative, Tax Proposal 17 . . .

Switzerland to exchange country-by-country reports on multinationals with more countries

October 26, 2018

Switzerland’s Federal Council, during its meeting of October 17, decided to extend the exchange of country-by-country on multinationals to additional countries, writes Davide Anghileri, University of Lausanne . . .

Africa

IMF paper concludes African countries worse off for signing tax treaties with “investment hubs” like Mauritius

October 26, 2018

African countries that signed tax treaties with Mauritius and other nations considered to be “investment hubs” did . . .

Austria

Kerim Keser joins Duff & Phelps’ European transfer pricing practice

June 13, 2018

Kerim Keser is the new head of Duff & Phelps’ German, Swiss, and Austrian transfer pricing practice, the firm announced . . .

Switzerland to end special tax allocation practices for new principal companies, finance branches

November 27, 2018

The Swiss government on November 14 announced that it will end special taxpayer-favorable allocation rules for new principal companies and Swiss finance branches, writes MNE Tax contributing editor, Davide Anghileri, of the University of Lausanne, . . .

Switzerland’s revised VAT regime to enter into force in 2018

June 2, 2017

The partial revision of Switzerland’s Value Added Tax Act will come into force on 1 January 2018, writes Davide Anghileri of the University of Lausanne . . .

Europe

European court to hear German exit tax case as applied to Switzerland

January 16, 2018

The European Court of Justice on January 15 published a reference for a German case (C-581/17) Martin Wächtler . . .

Swiss panel offers revised corporate tax reform proposal

June 1, 2017

A steering group charged with preparing a new plan for Swiss corporate tax reform has presented its objectives and recommendations, called Tax Proposal 17, writes
Davide Anghileri of the University of Lausanne . . .

Swiss bank can’t reveal client’s account administrator or referring law firm to US, court rules

October 6, 2016

Switzerland’s Federal Supreme Court, in a decision made public yesterday, has concluded that a bank in the Swiss Canton of Ticino is prohibited from divulging the names of lawyers and a law firm associated with the bank’s US clients to the US IRS and Department of Justice, writes guest author Davide Anghileri . . .

Swiss Canton Vaud backs 13.8 percent corportate tax rate from 2019: Froreip→

March 29, 2016

See: Froreip. More: MME Legal, Swissinfo.

Switzerland Ecuador tax treaty protocol enters into force

May 7, 2019

The Swiss government today announced that . . .

Africa

Twenty nations’ tax laws may aid multinational profit shifting, OECD report says

October 17, 2017

Twenty countries have tax laws that may be considered harmful preferential regimes, facilitating tax avoidance by multinationals and reducing the tax base of other countries, an OECD report released Monday revealed. The review, conducted by the OECD Forum on Harmful Tax Practices (FHTP), assessed countries’ tax laws against . . . .

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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