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By David Quinlin, Chris Jones
As recently as the summer of 2008, many market commentators still believed we were still in a commodity bull market.
By Daniel Kobler
Over the past few years growth and profitability in the private banking market have been very strong. However, shifting external conditions are likely to make the future more challenging and complex.
By Daniel Kobler, Sabine Betz, Bharat Bhayani, Sandro Schmid
Globalization as well as technical, political and social changes are resulting in insurance companies being increasingly exposed to greater and more complex risks.
By Daniel Kobler, Sabine Betz, Bharat Bhayani, Sandro Schmid
Globalization as well as technical, political and social changes are resulting in insurance companies being increasingly exposed to greater and more complex risks.
By Chris Jones
In a significant change for Swiss business, the recent revisions to the Code of Obligations (CO) impose potentially significant challenges on all Swiss companies. Companies must implement an appropriate internal control system and adequately document it.
By Stephen Baumann, Vladimir Gidirim, Dimtry Gusev, Stefan Laganà
A law published 16 May 2007 introduces a European-style participation exemption regime in Russia. Under the new regime, which comes into effect on 1 January 2008, dividends received by Russian parent companies from qualifying participations will be exempt from tax.
As promised, the UK Government’s discussion document entitled Taxation of the foreign profits of companies arrived shortly before the official end of Spring – on 21 June 2007. The 48 page document covers a lot of ground and is issued as a first step in a discussion process with business.
By Benno Suter, Willi Leutenegger
Dieser Newsletter ist die Fortsetzung unserer Serie von Publikationen, welche Ihnen den Durchblick auf der Baustelle „MWST“ vermitteln soll. Unser Newsletter informiert Sie über den neuesten Stand.
By Benno Suter, Willi Leutenegger
On 19 June 2007, the Ministry of Finance and the State Administration of Taxation jointly issued a circular that may significantly increase the tax burden on many exporters.
In this period of reform, it is difficult to maintain an overview of the VAT reorganization. Our newsletter will keep you informed about the latest developments. On 30 March 2007, the Federal Tax Administration put into effect the practice notices highlighted in grey in the enclosed table.
Auf der Baustelle „MWST“ den Durchblick zu behalten, ist in dieser Reformphase schwierig. Unser Newsletter informiert Sie über den neuesten Stand. Am 30. März 2007 hat die Eidg. Steuerverwaltung die in der beiliegenden Tabelle grau markierten Praxismitteilungen in Kraft gesetzt
By Deloitte's VAT Group
If you have incurred foreign VAT on your expenditure, then this VAT can generally be reclaimed if the following conditions are met:
On March 21st 2007 the UK government issued its annual Tax Budget. Most notable change from a Swiss perspective is the reduction of the corporate income tax rate from 30% to 28%, as from 1st April 2008, which will reduce the tax rate of a Swiss subsidiary of a UK parent that is needed to avoid the application of UK CFC legislation from 22.5% to 21%.
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