IFRIC 22: foreign currency prepayments clarified

IFRIC 22 clarifies the accounting for transactions that include the payments in advance of obtaining or delivering the services or goods in a foreign currency in terms of determining "the date of the transaction". How does the new interpretation impact IFRS preparers?

Projet fiscal 17 – Le Conseil des Etats décide de mesures supplémentaires pour la réforme de l’imposition des entreprises

Suite à la publication du Message du Conseil fédéral concernant le Projet fiscal 17 le 21 mars 2018, le Conseil des Etats, a débattu du projet de loi le 7 juin 2018. Suivant la proposition de sa Commission de l’économie et des redevances, il a étoffé le projet avec des mesures supplémentaires.

Das Stimmvolk will die Verlustverrechnung bei der Zürcher Grundstückgewinnsteuer

Eine wichtige Gesetzesänderung bei der Zürcher Grundstückgewinnsteuer wurde beschlossen. Dass Unternehmen zukünftig Betriebsverluste bei der Grundstückgewinnsteuer anrechnen dürfen, wurde relativ knapp mit 53.6% der Stimmen angenommen.
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Tax Proposal 17 – Council of States launches further measures for the corporate tax reform

After the Swiss Federal Council has published its dispatch on the Tax Proposal 17 on 21 March 2018, the legislative proposal has been discussed in the first chamber of the Parliament (Council of States) on 7 June 2018. The Council of States has approved the application of its economic commission.
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Swiss CIOs walking a difficult tightrope

Boards are ramping up investment in data security and privacy to become GDPR compliant, according the 2018 Harvey Nash/KPMG CIO Survey, to avoid data breaches which have reached an all-time high. In Switzerland, half of the survey participants were still GDPR non-compliant as of 3 April 2018.
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Expanding right into Europe

Innovation is the life source of Life Sciences. But strategic and meticulous planning is key to commercial success, especially when entering a new regional market.