Implementing BEPS: Swiss parliament approved ratification of MLI

Switzerland is committed to implement OECD BEPS measures and adapt to the new international standards. The parliament approved the federal decree regarding the multilateral instrument allowing to amend bilateral tax treaties. It may be ratified after the referendum period expires on 11 July 2019. Authors: Eric Duvoisin, Svetlana Isaenko

Was der Bundesgerichtsentscheid zu den MWST-Kosten auf Führungsprovisionen aus Mitversicherungen bedeutet

Das lang erwartete Bundesgerichtsurteil zu den Kostenprämien  brachte eine unerwünschte Entscheidung für die Versicherung-Branche. Das Bundesgericht entschied nämlich, dass die Kostenprämien unter dem alten MWST-Gesetz mehrwertsteuerpflichtig sind. Autoren: Kaisa Miller, Gerd Jäger

Taxation of the Digitalized Economy

As digitalization is changing the economy and the way it works at an increased pace, lawmakers are working on adapting the legislative framework to the new digitalized business models. As the OECD, the EU and many local tax authorities take sometimes conflicting positions, Switzerland has made public its position, which strives at applying the arm’s length … More Taxation of the Digitalized Economy