Tax

Joint Proposal of UK and Germany on IP Regimes

Germany and the UK have developed a joint proposal for the consideration of the OECD Forum on Harmful Tax Practices (FHTP) with regard to existing IP (intellectual property) regimes (patent or license box). Impacts on Swiss Corporate Tax Reform III are likely and need to be taken into account in the legislative process.
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The Italian Voluntary Disclosure

After much discussion, even Italy is about to enact legislation on Italian voluntary disclosure. This legislation will allow Italian taxable entities to regularize their assets before the introduction of the automatic exchange of information. What are the principal characteristics of the Italian Voluntary Disclosure?
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Berner Steuermonitor 2014

KPMG und der Handels-und Industrieverein des Kantons Bern zeigen im «Berner Steuermonitor 2014» einen systematischen interkantonalen Vergleich der Besteuerung von juristischen und natürlichen Personen auf. Dabei werden die Gewinn-, Kapital- und Einkommenssteuersätze sowie die Einnahmenstruktur des Kantons Bern mit anderen Schweizer Kantonen verglichen.
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How to establish new business operations in the United States

Every day, foreign companies establish new operations in the United States or provide additional capital to established businesses. On 23 October 2014, the U.S. Ambassador to Switzerland and Liechtenstein, Suzan G. LeVine, and KPMG hosted an event on establishing new business operations in the United States.
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Die Besteuerung nach dem Aufwand als Standortvorteil?

Am 30. November 2014 wird dem Schweizer Stimmvolk eine Initiative zur schweizweiten Abschaffung der Pauschalbesteuerung vorgelegt. Eine genauere Betrachtung mit Würdigung der Gesamtsituation lohnt sich daher.
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Multinational Companies in China – Making the Right Moves

KPMG China has co-authored a report with Silk Road Associates, titled "MNCs in China – Making the Right Moves" (Multinational Companies, MNCs). The report highlights the many opportunities that China continues to present for MNCs, as they continue to play a key role in the development of China’s economy.
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