Schwerwiegende Folgen bei einem Scheitern der USR III

Der «Swiss Tax Report 2016» von KPMG vergleicht die Gewinn- und Einkommenssteuersätze von 130 Ländern sowie allen 26 Kantonen. Die anstehende USR III ist im internationalen Steuerwettbewerb von elementarer Bedeutung für die Schweiz. Peter Uebelhart erklärt im Interview, was auf dem Spiel stünde, wenn die Reform scheitern würde.

European Action Plan on VAT – important but not (yet) urgent

The Executive Body of the European Union is committed to deliver on its 1993 promise of a single VAT area. In addition the Commission wants to close the VAT gap - the difference between tax due and tax collected. Lastly, a "modernized rates policy" shall reflect recent trends of digitization and tackle unfair tax rate competition.

BEPS: Swiss Act on Country-by-Country Reporting

On 13 April 2016, the Swiss Federal Council initiated the consultation on the multilateral agreements on the exchange of country-by-country reports and the federal act required for its implementation. According to this timeline, a first exchange will happen in 2020. Earlier exchange could take place on a voluntary basis.

Significant changes in UK taxation

While the UK used to offer its resident but non-domiciled persons (UK res-non-doms) taxation on the income and capital gains remitted to UK for an unlimited time, this regime is going through changes over the next 12 months - in particular, for long-term residents and UK individ-uals born in the UK.

FAIF: conséquences pour les employeurs et les employés

L’entrée en vigueur de la Loi fédérale sur le financement et l’aménagement de l’infrastructure ferroviaire (ci-après «FAIF») au 1er janvier 2016 soulève, pour les employeurs et les employés, de nouvelles questions quant à la limitation des frais professionnels au titre des déplacements effectués entre le domicile et le lieu de travail.

Swiss Federal Administrative Court rejects group request from the Netherlands

After the SFTA approved the group request from the Netherlands dated 23 July 2015, a bank client concerned filed an appeal with the Swiss Federal Administrative Court. With its ruling of 21 March 2016, the Swiss Federal Administrative Court approved this appeal various reasons.