Comparative Guides

Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.

Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.

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4. Results: Answers
Corporate Tax
Tips and traps
What are your top tips for navigating the tax regime and what potential sticking points would you highlight?

Answer ... It is very common to discuss transactions in advance with the tax authorities and to request advance tax rulings.

Especially in contentious cases, the authorities will usually seek to understand the economic reality and will be less inclined to recognise a mere legal or formal framework. It is therefore paramount that a given structure have economic reality and substance.

Given the federal organisation of Switzerland, the administrative practice regarding a specific legal question may vary considerably, depending on which canton will ultimately be responsible.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.
Corporate Tax