OECD

Von der Digitalsteuer zur Neuordnung der globalen Konzernbesteuerung

Die Finanzminister der wichtigsten Industrie- und Schwellenländer (G-20) haben kürzlich die von der OECD vorgeschlagenen Regeln zur Besteuerung der digitalen Wirtschaft gebilligt. Was heisst das für den Wirtschaftsstandort Schweiz?
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Impact of global and Swiss tax changes on the insurance industry

There are a few upcoming regulatory tax projects which will affect the Swiss insurance industry. On a global level these include the latest tax risks facing the industry in light of the OECD’s base erosion and profit shifting (BEPS) reports. On a national level the focus is on the Swiss Corporate Tax Reform III.
26

Evolving Insurance Regulation 2015

2015 is seeing international developments dominate regulatory change in the insurance industry. Our annual survey ‘Evolving Insurance Regulation’ once again highlights the increasingly global nature of insurance regulation and the ever greater focus on convergence.
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BEPS leads to increased transparency – at the least

Tax morality and transparency and its political impacts have been one of the market’s hot topics recently. The OECD action plan on BEPS (Base Erosion and Profit Shifting) is one of the most pressing agenda items. It is important to understand the political nature of BEPS in order to assess its implications.
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