Tag Archives: Switzerland

World Tax Advisor 25 January 2019

The World Tax Advisor 25 January includes in particular:

  • Mexico: Tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region
  • Bulgaria: 2019 tax law changes include partial implementation of ATAD 1
  • Finland: Changes expected to tax treatment of certain fund types
  • Germany: New administrative quidance issued on deviations from arm’s length principle
  • Ireland: Guidance issued on VAT compensation for charities
  • Korea: 2019 tax reform includes rules to improve efficiency of tax law
  • Romania: New interest deduction limitation rules in effect
  • Switzerland: Referendum to be held on corporate tax reform bill
  • United States: Finland regulations released on transition tax
  • Tax treaty round up

World Tax Advisor 23 November 2018

The World Tax Advisor 23 November  includes in particular

  • Switzerland’s FTA announces no new principal company, finance branch rulings as from 1 January 2019
  • Belgium: Draft transfer pricing circular issued
  • Malaysia: Budget 2019 includes rate reductions, service tax on imported services
  • OECD: Update on preferential regime reviews and new standard on substantial activities
  • Panama: Multinational headquarters regime amended in line with BEPS action 5
  • Papua New Guinea: Tax measures in 2019 budget include changes to loss carryforward rules
  • South Africa: 2018 tax amendment bill includes changes to anti-dividend stripping rules

 

World Tax Advisor 21 September 2018

The World Tax Advisor 21 September includes in particular:

  • Netherlands’ 2019 tax package includes plans to implement EU ATAD 1, reduce corporate tax rate
  • Australia: Guidance released on ATO role in foreign investment decisions
  • Belgium: Social security authorities change position on benefits granted by parent company
  • Brazil: CIT rate may be reduced and tax on profit distributions introduced
  • OECD: More CbC reporting guidance released for tax authorities and MNE groups
  • Switzerland: Impact of new French employee withholding tax rules for Swiss employers
  • United States: Treasury releases GILTI proposed regulations