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Searching Content by Susanne Schreiber ordered by Published Date Descending.
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Corporate Tax 2019
The amount of outbound and inbound M&A transactions continued to grow in 2018. The record-breaking 493 transactions involving Swiss companies and investors were reported
Switzerland
2 Sep 2019
2
New Capital Contribution Principle Restrictions
In a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons.
Switzerland
5 Aug 2019
3
Tax News: Federal Act On Tax Reform And AHV Financing (TRAF) – Approval In The Referendum
In the referendum held on 19 May 2019, the Federal Act on Tax Reform and AHV Financing was adopted by the Swiss people and the cantons.
Switzerland
3 Jun 2019
4
Withholding Tax Changes For Swiss Debt Issuance
Within the realm of international bond markets, investors generally do not accept a deduction in withholding taxes ...
Switzerland
23 Apr 2019
5
Swiss 10/20/100 Non-Bank Rule - February 2019
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans).
Switzerland
18 Feb 2019
6
Swiss Withholding Tax: New Flexible Administrative Practice For Non-Swiss Bonds Issued Under Swiss Parental Guarantee
A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...
Switzerland
15 Feb 2019
7
Switzerland
14 Sep 2018
8
OECD-BEPS Measures In Swiss Double Tax Treaties - Impact Of The Principal Purpose Test
The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.
Switzerland
10 Sep 2018
9
Federal Council Releases Draft Bill On Tax Proposal 17
After the rejection of the IIIrd Corporate Tax Reform package through a popular referendum held in February 2017, the Federal Council finally released a revised legislative bill ...
Switzerland
8 May 2018
10
OECD BEPS – The Swiss Position
In line with its historical inclination to favour multilateral initiatives over isolated unilateral activism, Switzerland has committed to adopt the measures defined as ‘minimum standard'...
Switzerland
19 Mar 2018
11
Swiss 10/20/100 Non-Bank Rule
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter-company loans).
Switzerland
11 Dec 2017
12
Public Consultation On Tax Proposal 17 Initiated
After the rejection of the Corporate Tax Reform III package following a referendum held in February 2017, the Federal Council published new draft legislation for a tax reform...
Switzerland
27 Nov 2017
13
Swiss Guarantees And Securities
Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT
Switzerland
3 Nov 2017
14
Corporate Tax 2017 Fifth Edition
Swiss corporate tax work in 2016 focused primarily on M&A transactions, both in the rivate and public sector, as well as on reorganisations.
Switzerland
16 Aug 2017
15
Schweiz: Steuervorlage 17 — das Nachfolgeprojekt zur USR III
Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III („USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.)
Switzerland
28 Jul 2017
16
Switzerland Signs The BEPS-Convention
The signing ceremony marks an important milestone in the international tax agenda and brings us closer to the goals defined in the BEPS Action Plan.
Switzerland
30 Jun 2017
17
Tax Bill Rejected
On February 12 2017, the Corporate Tax Reform III draft (CTR III Draft) was rejected in a national referendum.
Switzerland
10 Mar 2017
18
Corporate Tax Reform III – Rejected By Referendum
On 12 February 2017, the Corporate Tax Reform III ("CTR III") was submitted to a referendum and rejected with 59.1%.
Switzerland
23 Feb 2017
19
Bedeutung der USR III für Schweizer Holdinggesellschaften
Der Wegfall des Holdingprivilegs mit der Unternehmenssteuerreform III (USR III) wird die Steuerlandschaft in der Schweiz verändern.
Switzerland
15 Feb 2017
20
Federal Council Adopts Dispatch On Exchange Of Country-By-Country Reports
On 23 November 2016, the Swiss Federal Council adopted the dispatch on the Multilateral Agreement on the exchange of Country-by-Country Reports (CbCRs) and draft federal implementing legislation.
Switzerland
5 Jan 2017
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