OECD

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.
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Swiss Federal Supreme Court considers Dutch Group Request as permissible

While the Federal Tax Administration found the Dutch group request to be permissible in fall 2015, the Swiss Federal Administrative Court on the other hand deemed it not permissible. However, upon its deliberations held on 11 September 2016, the Swiss Federal Supreme Court decided that this group request was acceptable after all.
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Swiss IHQs: 6 questions on upcoming tax developments

The tax world is currently undergoing significant and very rapid changes. In such a shifting environment, International Headquarters’ tax professionals should have in mind 6 questions.
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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.
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Schweizer Banken auf dem Weg in die Steuertransparenz

Nachdem der Nationalrat im September 2015 das Schweizer Umsetzungsgesetz zum Automatischen Informationsaustausch angenommen hat, werden die Schweizer Finanzinstitute voraussichtlich 2018 die ersten Meldungen absetzen müssen. Doch wo stehen die Schweiz und ihre Banken auf dem Weg in die Steuerkonformität?
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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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