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Eversheds Sutherland Global Tax Digest - March 2017

Belgium, Finland, Germany, Global, Ireland, Italy, Poland, Switzerland, United Kingdom, USA - March 16 2017 As part of the OECD Base Erosion and Profit Shifting (BEPS) project, the UK Government is proposing legislation to restrict the ability of companies…

Ignaas Behaeghe, Dr. Reto Boehi, John Buckeridge, Niamh Caffrey, Dr. Stefan Diemer, David Jervis, Antonio Marco Morabito, Sebastiano Sciliberto, Karolina Stawowska

Swiss Corporate Tax Reform III

OECD, Switzerland - February 14 2017 In Switzerland the corporate tax reform III was rejected by popular referendum at the weekend (59.1% of the votes against the reform). The aim of the…

Dr. Reto Boehi

Third Swiss Corporate Tax Reform

OECD, Switzerland - November 10 2016 This is a significant reform which will affect retail, food & drink and hotels & leisure businesses headquartered in Switzerland or with Swiss…

Dr. Reto Boehi

Third Swiss Corporate Tax Reform

OECD, Switzerland - October 20 2016 After the first corporate tax reform of the Swiss tax system in 1998, which was aimed at harmonizing corporate tax, and the less fundamental second…

Dr. Reto Boehi

Retail groups with Swiss financing arrangements

Switzerland - March 2 2015 The Swiss Federal Supreme Court recently considered whether a dividend distributed by a Swiss company that participated in a zero balancing financing…

Dr. Reto Boehi, David Jervis