Tax

Greece intensifies fight against tax evasion

Under the new three-year ESM program Greece committed itself - in a Memorandum of Understanding with the European Commission - to introduce in the next couple of months numerous reforms among others in the areas of tax policy and revenue administration.
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OECD zeigt Möglichkeiten für Selbstanzeigen auf

Im Hinblick auf den Automatischen Informationsaustausch (AIA) hat die OECD einen Leitfaden für Selbstanzeigen publiziert. «A pathway to tax compliance» gibt Informationen zur rechtlichen Lage in 47 Ländern und unterstreicht die Notwendigkeit der Regularisierung von unversteuerten Vermögenswerten.
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Innovationskraft der Schweizer Wirtschaft stärken

Eine Studie von KPMG zeigt, dass die Einführung einer steuerlichen Förderung von Forschung und Entwicklung in der Schweiz wirksame Anreize für das Halten bestehender Einrichtungen in der Schweiz setzt und auch die Neuansiedlung von F&E-Aktivitäten begünstigt.
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Retroactive elimination of banking secrecy in Austria

The tax treaty between Switzerland and Austria entered into effect on 1 January 2013 and the corresponding treaty between Liechtenstein and Austria entered into effect one year later. These treaties provide for the taxation and reporting of current investment income by banks in Switzerland and Liechtenstein to Austria.
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Possible Grexit: Impact of indirect taxes to businesses

News have spread that the banks in Greece were closed today and Greece has imposed capital controls to prevent a financial chaos…Economists describe scenarios in which the drachma is reintroduced, and then inflated…
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Corporate Tax Reform III – a great chance for Switzerland

The dispatch of the CTR III represents the next step in one of Switzerland’s most important legislative projects of the next few years. The measures proposed go in the right direction, but shall be further amended to sustainably secure the competitiveness of Switzerland. KPMG held a webcast explaining the proposed measures and their implications.
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