Swiss pension funds pay too much VAT
In institutional fund management business, fund managers often receive their management fees directly from the investors in the fund (e.g. Swiss pension funds) rather than from the fund itself....
View ArticleSwiss VAT rate reduced as of 1 January 2018
Swiss voters said no to the reform of the pension scheme. As a result, Swiss VAT rates will be reduced. Taxable persons must be ready as of 1 January 2018 - a very short deadline. The post Swiss VAT...
View ArticleValue Added Tax Law: elimination of competitive disadvantages of Swiss companies
The partial reform of the Federal Value Added Tax Law is intended to eliminate the competitive disadvantages of Swiss companies. The changes will come into effect on 1 January 2018. Which sectors are...
View ArticleVAT Act: Swiss Parliament released final version
Today, both chambers of the Swiss Parliament unanimously approved the partially revised VAT Act. It is expected to enter into force on 1 January 2018. Tax Authorities expect around 30,000 new taxpayers...
View ArticleWhat impact does Brexit have on supply chains and customs?
Everyone is talking about what the UK’s trade relationships will look like after Brexit. Whatever those may be in the future, right now it’s clear that the goods produced in or coming from the UK will...
View ArticleBrexit: What does it mean for customs and VAT?
So, 52% of the British have voted to leave the EU yesterday, sending shockwaves around the world. What now? This article provides a snapshot of what could be the future from an indirect tax...
View ArticleSwiss IHQs: 6 questions on upcoming tax developments
The tax world is currently undergoing significant and very rapid changes. In such a shifting environment, International Headquarters’ tax professionals should have in mind 6 questions. The post Swiss...
View ArticleEuropean Action Plan on VAT – important but not (yet) urgent
The Executive Body of the European Union is committed to deliver on its 1993 promise of a single VAT area. In addition the Commission wants to close the VAT gap - the difference between tax due and tax...
View ArticleFAIF: conséquences pour les employeurs et les employés
L’entrée en vigueur de la Loi fédérale sur le financement et l’aménagement de l’infrastructure ferroviaire (ci-après «FAIF») au 1er janvier 2016 soulève, pour les employeurs et les employés, de...
View ArticleFABI: Auswirkungen für Arbeitgeber und Arbeitnehmer
Mit der Einführung des Bundesgesetzes über die Finanzierung und den Ausbau der Eisenbahninfrastruktur (nachfolgend FABI) ab 1. Januar 2016 entstehen neue Fragestellungen für Arbeitgeber und...
View ArticleNew Italian VAT measures on Inward Processing Relief
A law that introduces changes to the Italian value added tax (VAT) provisions - specifically concerning “inward processing relief” that is available for certain intra-EU transactions - came into force...
View ArticleSwiss VAT updates: Filing VAT returns online
Switzerland has joined the club of the VAT returns online filing countries. As of September 8, 2015, VAT returns can be filed online on ESTV SuisseTax. The post Swiss VAT updates: Filing VAT returns...
View ArticleConfidence and economic growth in India
On 28 February 2015, the new Government of India, represented by the Finance Minister, Mr. Arun Jaitley, announced its first full year budget 2015. While there does not seem to be any major changes on...
View ArticleCompany car update: EU tightens rules for 1 May 2015
Cross-border rules for company cars have recently caused a lot of confusion. The EU has now responded and explained the rules in more detail - and unfortunately it also tightened them. A transitional...
View ArticleCrossing the border with the company car
Every day, many business travelers and company employees cross the border into the EU and back again in their company cars. Most would not give a second thought to the consequences under customs law....
View ArticleRationale behind VAT amendments
Foreign companies performing supplies of goods in Switzerland will likely need to re-evaluate their Swiss VAT obligations. The rules on the VAT liability of foreign companies will change as of 1...
View ArticleOffshore Structures – Impacts on VAT and the effective place of management
The Swiss Federal Supreme Court decided that the effective place of management of a finance company with its statutory seat in Guernsey is in Switzerland and not Guernsey, leading to the unlimited tax...
View ArticleIndia Union Budget 2014 – Aiming to reduce litigation
On 10 July 2014, the new Government of India, represented by the Finance Minister, Mr. Arun Jaitley, announced the Union Budget 2014. While there were no major announcements, the budget’s focus is to...
View ArticleAmending the Income Tax Rules
Although the Indian Budget proposal was presented on 28 February 2013, several additional changes have been communicated in the meantime. On 1 August 2013, the Central Board of Direct Taxes issued a...
View ArticleUpdate on tax developments in India
Since the presentation of the Indian Budget proposal for the year 2013 on 28 February several specifications and additional changes have been communicated. The impact of the changes in the Indian Tax...
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