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

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

When bots do the buying, where’s the value in shopping?

Is retail really dead? With the closing of big department stores and retailers’ revenues consistently declining, some commentators are predicting the end of retail. But are the doomsayers right? Start-ups are disrupting and big players are adapting to the existing customer experience by bringing the future closer to us. Now. Author: Thomas Hagmann, Partner, EY-Parthenon, … More When bots do the buying, where’s the value in shopping?