Home office and the risks of creating a permanent establishment
As soon as a PE is set up in an intercantonal or international relationship, the associated allocation of profit taxation must be addressed. If a [...]
After years of intensive negotiations, 136 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (“IF”) reached a historic agreement on [...]
Flexible retirement and post-retirement employment – current status and planned changes
Many employees would like to have a flexible transition into retirement. There are multiple options, from early retirement to gradual retirement to deferred retirement. Planning [...]
Taxation of Cryptocurrencies – Staking and Asset Tokens with Equity Rights
The Federal Tax Administration (FTA) updated and published its working paper on the tax treatment of cryptocurrencies and initial coin/token offerings in December 2021. In [...]
Update on OECD Pillar 2 – Publication model rules on 20 December 2021 for domestic implementation
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed on October 8, 2021 to the Statement on the Two-Pillar Solution to [...]
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